Section 50: Power to make rules

50. Power to make rules.– 624[(1)] The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this Act 625[, including rules for charging fee for processing of return, claims and other documents and for preparation of copies thereof.] 626[(2) All rules made under sub-section (1) or any other provisions of this Act, shall be collected, arranged and published along with general orders and departmental instructions and rulings, if any, at appropriate intervals and sold to the public at reasonable price 627[or may be placed regularly on the official website maintained by the Board.]

Effective date: 1990-11-01

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