Section 85(2) in The Police Enhanced Penalties Ordinance, 2005
(2)In particular and without prejudice to the generality of the foregoing powers, such rules may provide for -(a)all matters expressly required or allowed by the Act to be prescribed;(b)the manner in which the turnover shall be ascertained and the tax shall be assessed levied or collected;(c)the installments by which the tax shall be paid;(d)granting of licenses and certificates to dealers and agents and imposing of conditions applicable to, and fee payable for, such licenses and certificates;(e)the submission of returns, the maintenance of books of accounts and documents and production thereof and the attendance of persons and their examination on oath or affirmation;(f)the duties and powers of officers appointed for the purpose of implementing the provisions of the Act; and(g)the general regulation of the procedure to be followed and the forms to be adopted in proceedings under the Act.
