Section 5. The Chief Commissioner may, by notification, from time to time,

15. The Chief Commissioner may, by notification, from time to time, (a) prescribe by what instalments and at what times any rate imposed under this Act shall be payable, and by whom it shall be assessed, collected and paid; (b) make rules consistent with this Act for the guidance of officers in matters connected with its enforcement; (c) exempt any portion of the territories under his administration from the operation of this Act and cancel such exemption. Every notification under this section shall be published in the local Gazette.