Section 227. Power to make rules

227. (1) The State Government may make rules for the purpose of carrying into effect the provisions of this Chapter. (2) Without prejudice to the generality of the foregoing power such rules may provide for- (a) matters referred to in section 219 ; (b) maintenance and inspection of register regarding taxes on vehicle, boat and animal ; (c) 1[ * * * ] (d) 2[ * * * ] (e) advance payment of taxes ; (f) summary disposal of objections to distress and attachment ; (g) the conditions on which exemptions and refunds of taxes shall be allowed.