Section 61. Power to make rules.

(1) The State Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the following matters, namely :- (a) the form for making complaint and affidavit thereof under sub-section (2) of section 14 ; (b) other matters for which the Lokayukta shall have the powers of a civil court under clause (vi) of sub-section (1) of section 35 ; (c) the form and the time for preparing, in each financial year, the budget for the next financial year, showing the estimated receipts and expenditure of the Lokayukta under section 47; (d) the form for maintaining the accounts and other relevant records and the form of annual statement of accounts under sub-section (1) of section 49 ; (e) the form and manner and the time for preparing the returns and statements alongwith particulars under of section 53 ; and (f) any other matter which is to be or may be prescribed.