Power to make rules.

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..... namely:— ( a ) the time-limits within which and the form and the manner in which the return shall be delivered or caused to be delivered or furnished under section 102; and ( b ) the form in which an appeal may be filed and the manner in which it may be verified under sections 111 and 112. ( 3 ) Every rule made under this Chapter shall be laid, as soon as may be after it is made, before each .....

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