Section 22(2) in The Punjab Passengers and Goods Taxation Act, 1952
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules :-(a)prescribing the manner in which and the intervals at which tax shall be paid under Sections 3 and 4;(aa)[ prescribing the places where Tax Collection Points will be set up in the State or at the borders of the State;] [Inserted by Haryana Act No. 10 of 2004.](b)prescribing the authority or authorities for the purpose of carrying out any function under any of the provisions of this Act;(c)prescribing the forms of tickets and receipts under Section 5;(d)[ prescribing the manner and payment of tax and penalty assessed and imposed under this Act;] [Clause (d) susbistuted by Haryana Act 7 of 1967, Section 7.](e)prescribing the manner and table of fares under Section 11;(f)[ prescribing the manner in which appeals under this Act may be preferred;] [Substituted by Haryana Act 7 of 1969, Section 7.](g)prescribing the manner in which revision application may be preferred;(h)prescribing the manner in which refund under Section 21 shall be made;(i)to provide for any other matter for which rules can be or may be prescribed.
