Section 13(2) in The Assam Electricity Duty Act, 1964
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner of calculating the duty (including marginal adjustment) under Section 3;(b)the manner of collection and payment to the State Government of the electricity duty by the Board, licensees and persons generating energy for their own use or consumption ;(c)the time and manner of the electricity duty to be paid by consumers ;(d)the powers and duties to be exercised and performed by inspecting officers ;(e)any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act.
