Section 23(2) in The Gujarat Mineral Rights Tax Act, 1985
(2)In particular and without prejudice to the generality of the foregoing provisions such rules may be made for all or any of the following matters, namely.-(a)the form and manner in which and intervals at which a return shall be delivered or cause to be delivered under sub-section (1) of Section 5;(b)the manner in which the tax shall be paid and the date or dates of the month on or before which the receipt evidencing such payment shall be forwarded, under Section 6;(c)the dates on or before which and manner in which the amount of tax assessed and remain unpaid shall be paid under Section 10;(d)the form in which a notice of demand shall be served upon the holder under sub-section (1) of Section 11;(e)the fees to be paid for appeal under sub-section (1) and the rules of procedure subject to which the prescribed authority may pass an order on appeal under sub-section (2) of Section 12;(f)the manner in which the amount of tax and penalty, if any, shall be refunded to a holder under sub-section (1) of Section 14;(g)the forms in which accounts and registers in respect of specified minerals removed or consumed from the leased area shall be kept and maintained under Section 15;(h)any other matters which is to be or may be prescribed under this Act.
