(1)Subject to the condition of previous publication and subject to the control of the Central Government, the Board may make rules not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out the purposes of or giving effect to this Act.(2)the power to make rules conferred by this section shall, on the first occasion of the exercise thereof, include the power to give retrospective effect to the rules or any of them from a date not earlier than the date of the commencement of this Act.(3)All rules made under this Act shall be laid before both Houses of Parliament as soon as may be after they are made.The First Schedule(See section 5)States in which estate duty is leviable on agricultural landBombay.Madhya Pradesh.Orissa.Punjab.Uttar Pradesh.Hyderabad.Madhya Bharat.Rajasthan.Saurashtra.All Part C States.The Second Schedule(See Sections 5, 35 and 84)Rates of Estate Duty
