(2)In particular and without prejudice to the generality of the foregoing provisions, such rules may provide for-(a)regulating the delegation of any power by the Commissioner;(b)defining the powers and duties of officers of the Excise Department;(c)regulating the extraction and distillation of toddy and its sale to licensed vendors;(d)regulating the extraction of cashew juice, the price to be charged for its sale, the distillation of liquor therefrom and the sale;(e)regulating the import, export, transport or possession of any [excisable article] [Substituted by Amendment Act 11 of 1973.];(f)prescribing the mode of and conditions for the grant of licence to [manufacture any excisable article or sell such article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] by wholesale or by retail, including conditions as to the period of validity of the licence, areas in which it is valid and the procedure to be followed before its grant;(g)the prohibition of sale of any [excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] to such persons or class of persons in such circumstances as may be prescribed;(h)the prohibition of the employment by the licensee of such persons or class of persons as may be specified, to assist in his business in such capacity as may be specified;(i)the prevention of drunkenness, gambling or disorderly conduct in or near any licensed premises and the assembly of persons of bad character in such premises;(j)regulating the deposit of any liquor in a warehouse and its removal therefrom or from any distillery, pot still or brewery;(k)prescribing the manner of levying or computing the fees payable in respect of any licence or permit or in respect of storage or any [excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.];(kk)[ fee leviable in respect of appeal;] [Inserted by Amendment Act 10 of 1976.](l)regulating the time, place and manner of payment of any duty or fee;(m)prescribing the restrictions and conditions subject to which any licence or permit may be granted;(n)fixing the days and hours during which any licensed premises may or may not be kept open, and regulating the closure of such premises on special occasions;(o)regulating the form of accounts to be maintained and the returns to be submitted by licensees;(p)declaring the process by which spirits manufactured in India shall be denatured and for causing such spirit to be denatured through the agency or under the supervision of Excise Officers;(q)providing for the destruction or other disposal of any [excisable article or foreign liquor] [Substituted by Amendment Act 11 of 1973.] deemed to be unfit for use; [* * *] [The word 'and' deleted by Amendment Act 10 of 1976.](r)regulating the disposal of articles confiscated and the sale proceeds thereof; [and] [Inserted by Amendment Act 10 of 1976.](s)[ the terms and conditions under which the Government distillery units may be leased] [Inserted by Amendment Act 10 of 1976.].
