(1)The Government may make rules to carry out the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for -(a)all matters expressly required or allowed by the this Act to be prescribed;(b)the procedure to be followed by the Tribunal under this Act ;(c)the form of appeal and application for revision under this Act ;(d)the procedure to be followed by the [Commissioner of Land Reforms] [The words 'Board of Revenue' was substituted by 'Commissioner of Land Reforms' by Act No. 54 of 1986.] when exercising the powers of revision under this Act ;(e)the fees payable in respect of applications and appeals under this Act ;(f)the manner of rounding of the total amount of tax due from an assessee.
