Section 13(2) in The Maharashtra Tax on Sale of Electricity Act, 1963
(2)In Particular, and without prejudice to the generality of the foregoing power such rules may-(a)prescribe the time or times and the manner of payment of tax under section 4;(b)[* * *] [Clause (b) was deleted by Maharashtra 32 of 1974, Section 4.](c)prescribe the form of books of account to be kept and the times at which and the form in which, the returns required by section 6 shall be submitted;(d)prescribe the qualifications, the powers and duties of Inspectors under section 8;(e)prescribe the circumstances in which, and conditions subject to which, refund may be granted under section 10;(f)provide for giving effect to the provisions of this Act.
