227. (1) The State Government may make rules for the purpose of carrying into effect the provisions of this Chapter. (2) Without prejudice to the generality of the foregoing power such rules may provide for- (a) matters referred to in section 219 ; (b) maintenance and inspection of register regarding taxes on vehicle, boat and animal ; (c) 1[ * * * ] (d) 2[ * * * ] (e) advance payment of taxes ; (f) summary disposal of objections to distress and attachment ; (g) the conditions on which exemptions and refunds of taxes shall be allowed.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>227.</b> (1) The State Government may make rules for the purpose of carrying into effect the provisions of this Chapter.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) Without prejudice to the generality of the foregoing power such rules may provide for-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) matters referred to in section 219 ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) maintenance and inspection of register regarding taxes on vehicle, boat and animal ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(c) <b><sup>1</sup></b>[ * * * ]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(d) <b><sup>2</sup></b>[ * * * ]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(e) advance payment of taxes ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(f) summary disposal of objections to distress and attachment ;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(g) the conditions on which exemptions and refunds of taxes shall be allowed. <br>