Section 28(2) in The Gujarat Education Cess Act, 1962
(2)In particular and without prejudice to the generality of the foregoing power such rules may provide for or any of the following matters, namely:-(a)the manner in which and conditions under which the amount in the State Education Cess Fund shall be expended under section 4;(b)the manner of collecting tax in urban areas where any property tax is not levied and the rates of rebate under section 15;(bb)[ the form of application and the form of certificate under section 15-A;] [Clause (bb) was inserted by Gujarat 17 of 1972, Section 9.](c)the manner in which and the conditions subject to which, the [tax levied under section 12 or, as the case may be, surcharge levied under section 24A [or 24D] [Substituted for 'tax' by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).]] shall be remitted or refunded under section 23;(cc)the rebate which the municipal corporation shall be entitled under sub-section (3) of section 24B;] [Clause (cc) inserted by Gujarat 10 of 2006, dated 31st March 2006 (w.r.e.f. 01-04-2001).](ccc)[ rebate which the municipality shall be entitled under sub-section (3) of section 24E;] [Clause (ccc) inserted by Gujarat 5 of 2007, dated 30th March 2007.](d)circumstances in which and conditions subject to which reduction in the rates of surcharge and the tax may be made or surcharge or tax may be remitted under section 27;(e)such other matters which in the opinion of the State Government are required to be prescribed by rules.
