- The Board of Revenue may from time to time make, and when made, from time to time alter, add to or cancel any rules-(a)prescribing forms for the notices, returns and valuation-rolls required by this Part to be issued or made;(b)prescribing the amounts which shall be levied in respect of the issue of each notice and process under this Part, and regulating the recovery thereof under Section 97;(c)prescribing the amount of copying fee to be levied in respect of supplying extracts and copies of returns and valuation rolls as provided in Section 34;(d)apportioning the amount of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for 'Cesses'.] for the payment of which the respective holders of the several sharers of an estate in respect of which separate accounts are kept shall be primarily liable under Section 44;(e)regulating the opening, keeping, and closing of separate accounts in respect of amounts of cess payable by recorded share-holders in revenue-free estates as provided in Section 46;(f)regulating the proceedings of Collectors under Chapter V; and otherwise providing for the proper execution of this Act in respect of valuation of the assessment and of the levy of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] and other sums due under the same.
