Section 24(2) in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
(2)In particular and without prejudice to the generality of the foregoing power, Government may make rules for the purpose of -(a)the recovery of the tax leviable under section 3 including the fixing of the time when the tax is to be paid;(b)the fixing of licence fees;(c)imposing on [-] [See Punjab Act 10 of 1974.] dealers keeping the duty of furnishing returns and of keeping records and registers of stocks and daily sales, prescribing forms for such returns, and registers of stocks and daily sales and the particulars to be contained therein, respectively, and the manner in which the same are to be verified and all such other conditions thereof as may be necessary and prescribing a period within which such returns must be submitted;(d)prescribing the localities in which motor spirit may be sold, the assessment of tax and the issue of notices requiring payment and for the recovery of unpaid tax;(e)providing for or, restricting the assignment or transfer of licences and the manner in which licences granted to firms are to operate during the period of or on the dissolution of a partnership;(f)prescribing the arrangements to be made when a licensee dies or becomes subject to a legal disability, the period during which, and the persons by whom, the business of such a licencee may be carried on without a licence;(g)requiring the production of licences on demand, and(h)prescribing the period (which shall not be less than one month from the date of the order appealed against) within which an appeal under section 22 of the Act may be presented; and prescribing the manner in which such appeal shall be presented.(i)prescribing the form and manner in which a certificate is to be furnished by the dealer under the proviso to sub-section (1) of section 3 [Clause (i) and (j) added vide Punjab Act 10 of 1974.];(j)prescribing the manner for the refund of tax paid in excess of the amount due.
