Section 21(2) in Cigarettes (Regulation of Production, Supply and Distribution) Act, 1975
(2)In particular, and without prejudice to the generality of the foregoing power, such rules, may provide for all or any of the following matters, namely:-(a)the manner in which the seizure of any package of cigarettes shall be made and the manner in which seizure list shall be prepared and delivered to the person from whose custody any package of cigarettes has been seized;(b)procedure for the refund of any penalty imposed under this Act;(c)any other matter which is required to be, or may be, prescribed.
