Section 13(2) in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters:-(a)the point at which and the manner in which tax shall be paid as required under section 4, section 5 and section 6;(b)the documents as required under sub-section (1) of section 6;(c)the manner in which refund is to be made and the time by which an application of refund is to be made under section 7;(d)the conditions subject to which and the manner in which appeal is to be made under section 8 and the form for appeal therefor;(e)the conditions subject to which a revision is to be made by the prescribed authority on his own motion under sub-section (3) of section 8;(f)the accounts as required to be maintained under section 9;(g)the conditions and restrictions subject to which interception, search, detention and seizure are to be made under section 10.
