(1)the State Government may, subject to the previous publication makes rules for carrying out the purposes of this Act:Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action it may make any rules without such previous publication.(2)In particular and without prejudice to the generally of the foregoing power, such rules may provide for-(i)All matters expressly required of a allowed by this Act to be prescribed;(ii)Such other matters which, in the opinion of the State Government, require to be regulated by rules for the prevention of any avoidance or evasion of tax or for facilitating the efficient levy and collection of any tax, interest, penalty or other sum payable under this Act.
