Section 24(2) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(2)In particular and without prejudice to the generality of the foregoing power, each rules may provide for -(a)the manner in which the tax shall be paid;(b)the form of licence and certificate to be granted under section 5;(c)the period within which the tax has to be paid;(cc)[ the period within which an application for refund shall be made [under sub-section (1) or sub-section (1-A) or sub-section (2)] [Clause (cc) of section 22(2) was inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).] of section 13 and the manner in which and the conditions subject to which such refund shall be made under sub-section (2) of the said section 13;](d)the rate of penalty leviable under section 15;(e)the manner in which and the principles according to which the proceeds of the tax shall be apportioned between the Government and the local authorities.(f)[ the authority to which, the time within which and the manner in which an appeal may be made under section 20-B; [Clauses (f) and (g) of section 24(2) were inserted by Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1986 (Tamil Nadu Act 55 of 1986).](g)the manner in which an application for revision may be made under sub-section (1) of section 20-C.]
