Section 14(2) in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)all matters expressly required or allowed by this Act to be prescribed;(b)the unit for the purposes of assessment under this Act;(c)the production of documents; and(d)the holding of inquiries and the enforcement of the attendance of persons at such inquiries and their examination on oath oi affirmation.
