Power to make rules.

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..... vide for all or any of the following matters, 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 107; and (b) the form in which an appeal may be filed and the manner in which it may be verified under sections 116 and 117. (3) Every rule made under this Chapter shall be laid, as s .....

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