Section 21(2) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(2)In particular and without prejudice to the generality of the foregoing power, the State Government may make rules for all or any of the following purposes, namely:-(a)to prescribe the form of any declaration, certificate or special notice and the particulars to be stated therein;(b)to prescribe the officers by whom any duties are to be performed and the area in which they shall exercise their authority;(c)to regulate the method of assessing and recovering the tax;(d)to regulate the manner in which special notices may be served;(e)to regulate the manner in which exemptions or refunds may be claimed and granted;(f)to regulate the manner in which the appeals may be instituted and heard;(g)to prescribe the form of token and the manner in which they shall be displayed; and(h)[ to provide for any other matter which is required to be prescribed.] [Added vide H.P.M.V.T(Amendment) Act, 1999.]
