Section 79(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)In particular and without prejudice to the generality of the foregoing powers, such rules may provide for-(a)all matters expressly required or allowed by this Act to be prescribed;(b)the registration of persons engaged in the sales or purchase of goods and the imposing of condition in respect of the sale for the purpose of enforcing the provisions of this Act;(c)the determination of the turnover for the purpose of assessment of tax under this Act;(d)compelling the submission of tax returns and the production of documents and enforcing the attendance of a person and examining them on oath or affirmation;(e)the appointment, duties and powers of the officers appointed for the purpose of enforcing the provisions of this Act;(f)generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;(g)refunds of amounts deposited under sub-section(1) of Section 40 or 41, the procedure for such refunds and the period within which they may be made;(h)the custody of the goods seized under this Act; and(i)the matters which are to be or may be prescribed;
