Section 23(2) in Delhi Motor Vehicles Taxation Act, 1962
(2)In particular and without prejudice to the generality of the foregoing provision, the [Government] [Substituted vide The Delhi Motor Vehicles Taxation (Amendment) Act, 2004.] may make rules for all or any of the following matters, namely: -(a)the time within which, and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be:(c ) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5.(d)The conditions subject to which refund of tax may be allowed under section 10;(e)the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16;(f)the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fee chargeable therefore;(g)any other matter which is to be, or may be, prescribed.
