28Power to make rules

(1) The Board of Revenue may, with the previous sancion of the State Government ¹[and by notification in the Official Gazette, make rules] for the purposeof carrying into effect all or any of the provisions of this Act.

(2) Inparticular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely:--

(a) the security to be requiredfrom subordinat e officers under Act;

(b) the procedure to be followed by the Manager in the discharge of his functions under this Act, the accounts which shall be kept by him, and the manner in which such accounts shall be audited;

(c) the terms, conditions and limitations under which leases may be granted;

(d) the notices to be given under this Act and the manner of publication of such notices

(e) theprocedure to the followed by claimants in presenting claims, and by the Manager in the investigation of such claims;

(f) the procedure to be followed in determining under section 11 the debts and liabilities due to creditors and other persons;

(g) the allowance of interest on the principal of eachof the debts and liabilities as determined under section 11 from the date on which it was incurred to the date of the determination and on the aggregate amount of such debts and liabilities from the date of the determination to the date of payment;

(h) the preparation of the schedule of debts and liabilities and of the scheme referred to in section 14 and the order of payment of such debts and liabilities;

(i) the power s of the Ma na ger t o ma ke or s ancti on s ettle ment s; and

(j) the procedure to the followed in appeals under this Act.

²[(3) Every rule made by the Board of Revenue under this Act shall be laid, as soon as may be after it is made, before the State Legislature.]