23. Power to make rules.- (1) The Administrator may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, the Administrator may or any of the following matters, namely:- (a) the time within which, and the manner in which, the tax shall be paid; (b) the form of declaration and additional declaration, particulars to be stated therein and the time within which the declaration or additional declaration shall be delivered under section 4 or section 6, as the case may be; (c) the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle under section 5; (d) the conditions subject to which refund of tax may be allowed under section 10; (e) the authority before which, the manner in which, the time within which and the fee on payment of which, an appeal may be filed and the manner in which such appeal shall be heard and decided under section 16; (f) the issue of duplicate tokens and of certified copies of the records of the taxation authority and the fees chargeable therefor; (g) any other matter which is to be, or may be, prescribed. (3) Every rule made under this section and every notification issued under sub-section (2) of section 3, and sub-section(3) of section 10 shall be laid, as soon as may be, after it is made or issued, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification, or both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification. | 
