(2)In particular and without prejudice to the generality of the foregoing power such rules may provide for-(a)all matters expressly or otherwise required or allowed by this Act to be prescribed;(b)the assessment to tax in respect of business which is discontinued or the ownership of which has changed;(c)the assessment to tax in respect of business owned by minor and other incapacitated persons or by persons residing outside the State of Orissa;(d)the assessment to tax under this Act of any scheduled goods which have escaped assessment;(e)procedure for registration of dealers under section 5;(f)refund of tax collected if the scheduled good has not been consumed sold or used within the local area;(g)compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;(h)the duties and power of officers appointed for the purpose of enforcing the provisions of this Act;(i)generally regulating the procedure to be followed, and the forms to be adopted in proceedings under this Act;(j)any other matter including levy of fees for which there is no provision or non-sufficient provision in this Act and for which provision is in the opinion of the State Government necessary for giving effect to the purposes of this Act.
