Section 151. Power to make rules.

The Government may, by notification, make rules not inconsistent with the provisions of this Chapter :— (a) for the manner of effecting distraint and calculating the expenses thereof ; (b) for the custody, preservation and sale of distrained property ; (c) for the investigation of claims by persons other than the defaulters to any right or interest in the distrained property and for the postponement of the sale pending such investigation ; (d) for the immediate sale of perishable articles ; (e) for the due proclamation and conduct of the sale ; (f) for the recovery of the expenses of proclamation and sale ; (g) for the deposit of the purchase money ; (h) for the resale of the property, if the purchase money is not deposited ; and (i) generally for carrying out the provisions of this Chapter.