Section 36(2) in The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
(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 recovery of the tax leviable under this Act;(c)the circumstances and the manner in and the conditions under which refunds may be made and for the cancellation of erroneous refunds;(d)the maintenance of records and books and the submission of returns and the form of such records, books and returns;(e)the authority to which appeals against any order under this Act may be preferred and the fees to be charged in connection therewith;(f)applications for revisions under this Act and the fees to be charged in connection therewith;(g)the issue of notices under this Act;(h)the fees, if any, for certificates granted under this Act.
