Power to make rules

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..... f the following matters, namely:-- (a) the time within which and the form and the manner in which the return shall be delivered or caused to be delivered or furnished under section 110; (b) the form in which an appeal may be filed and the manner in which it may be verified under sections 119 and 120. (3) Every rule made under this Chapter shall be laid, as soon as may be after it is made, bef .....

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