Section 14. Power to make rules

(1) The Government may by notification in the Official Gazette make rules for carrying out the purposes 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 manner of levy and payment of cess; (b) the time within which cess and penalty (under Section 7) shall be paid; (c) the authority which may impose penalty under Section 7; (d) the authority which may detain and sell clinker under Section 8; (e) the manner in which the cess shall be applied for the purpose of this Act; (f) the form or receipts for payment of the cess, and (g) any other matter that may have to be prescribed.