Section 23(2) in The Jammu and Kashmir Passengers Taxation Act, 1963
(2)In particular and without prejudice to the generality of the foregoing power, the Government may make rules -(a)prescribing the manner in which and the intervals and the places at which tax shall be paid under section 3 and section 4;(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, penalty or any other amount payable under the Act.] [Substituted by Act XIX of 1981](e)prescribing the manner of table of fares under section 11;(f)prescribing the manner in which appeals against assessment may be preferred;(g)prescribing the manner in which revision application may be preferred;(h)prescribing the manner in which refund under section 22 shall be made;(i)to provide for any other matter for which rules can be or may be prescribed.
