(2)In particular, and without prejudice to the generality of the foregoing power, such rules may,-(a)prescribe the time and manner of payment of electricity duty, for-(i)due date of payment of electricity duty ;(ii)payment of electricity duty by installments ;(iii)the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section-6 ;(b)prescribe the procedure for securing any concession or exemption under the Act ;(c)prescribe the form of the books of accounts to be kept, and the time at which, the form in which and the officers to whom the returns required by section-7 to be submitted ;(d)prescribe the functions of Inspecting authority under sub-section (1) of section-8 ;(e)prescribe the rules, if any, subject to which the Inspecting authority may exercise the powers under sub-section (1) of section-9;(f)prescribe the procedure for installation and the checking, reading and testing of meters ;(g)prescribe the procedure for referring question to the authority, and for filing an appeal or revision to the State Government against the orders passed by such authority ;(h)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable by the consumer under this Act ;(i)fee for supply of copies of any documents under this Act ;(j)to provide for giving effect to the provisions of this Act.
