Section 10(2) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules,-(a)prescribing the time and manner of payment of the electricity tax under sections 3 and 4;(b)prescribing the form of the books of account to be kept and the times at which, the form in which and officers to whom the returns required by section 5 shall be submitted;(c)prescribing the powers and duties of Inspecting Officers; and(d)providing for any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act.
