Section 49 - Power to make rules - Finance (No. 2) Act, 1971

49. Power to make rules (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Chapter. (2) In particular, and, without prejudice to the generality of the foregoing power, such rules may provide for- (a) the assessment and collection of the foreign travel tax including the charges for collection payable to carriers, the authorities by whom adjudication of penalty and other functions under this Chapter are to be discharged, the issue of notices requiring payment of such tax, this manner in which such tax shall be payable, the recovery of any such tax due to the Central Government in the same manner as an arrear of land revenue or in any other manner, and the procedure for claiming refund of any amount paid under this Chapter; (b) the powers of authorities referred to in clause (a) to enter, inspect and search any ship or aircraft or any premises of a carrier and to examine any tickets, books of account, returns or other documents for the purpose of carrying out any duty imposed on any such authority by or under this Chapter: Provided that the provisions, of the Code of Criminal Procedure, 1898(5 of 1898), relating to searches shall, so far as they are applicable, apply in relation to searches under rules made under this clause; (c) the procedure for adjudication of penalty; (d) appeal and revision in the case of any order made under this Chapter, the manner in which and the time within which appeal may be preferred or application for revision may be made and the fees payable therefor; (e) any other matter which is to be, or may be, provided for by rules under this Chapter.