Power of Central Government to make rules

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..... ality of the foregoing power, such rules may provide for — (a) the manner of assessment, collection and utilisation of the cess under sub-section (6) of section 82; (b) any other matter relating to the cess under sub-section (6) of section 82. (3) Every rule made and every notification issued under this Chapter shall be laid as soon as may be after it is made or issued, before each House of .....

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