Section 104 - Power to make rules - Finance Act, 1987

104. 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 collection of the foreign exchange conservation (travel) tax, the authorities by whom adjudication of penalties or other functions under this Chapter shall be discharged, the manner in which such tax or penalties due under this Chapter shall be payable, the manner in which such tax or penalties shall be collected and paid to the credit of the Central Government and the procedure for claiming refund of any amount paid under this Chapter; (b) the procedure for adjudication of penalties; (c) appeals against orders made under this Chapter, the manner in which and the time within which such appeals may be preferred and the fees payable therefore; (d) the returns and other particulars and information which may be required to be furnished for the purposes of this Chapter, the persons or authorities by or to whom or which, and the intervals at which, such returns, particulars and information shall be furnished; (e) any other matter which is to be, or may be, provided for by rules under this Chapter.