Section 19(2) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(2)In particular and without prejudice to the generality of the foregoing power such rules may provide for the following matters, namely:(a)the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;(b)all matters expressly required or allowed by this Act to be prescribed;(c)generally regulating the procedure to be allowed and the forms to be adopted in the proceedings under this Act;(d)any other matter including levy of fees for which there is no specific provision in this Act and for which provision is in the opinion of the Government, necessary for giving effect to the purpose of this Act; and(e)the procedure for any other matter incidental to the disposal of appeal and 'the value of court fee stamp which a memorandum of appeal or revision should bear.
