86. [ Power to State Government to make rules] [Section 86 extended to E. B. by Ben. Act 1 of 1914.]. - (1) The 68 [State Government] may make rules for carrying out the purposes of this chapter.
(2)In particular, and without prejudice to the generality of the foregoing power, the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] may make rules -(a)for regulating the collection of taxes imposed by this chapter, and the payment therefor to the Board;(b)for prescribing the from of the return required by section 83, subsection (3), and the particulars to be contained therein, and the manner in which the same is to be verified.
