Section 3. (1) The Governor General in Council may from time to time make rules under this Act

33. (1) The Governor General in Council may from time to time make rules under this Act— (a) prescribing the form of any return required by or under this Act and the particulars to be contained therein respectively, and the manner in which the same is to be verified, and all such other conditions in respect thereof as may be necessary; (b) prescribing the form of the notice to be issued by the Collector under section 8; (c) regulating the inspection of mills, and the powers and duties of Collectors and other officers in respect thereof; (d) regulating the provision of warehouses under this Act, and the deposit and discharge of yarn therein and therefrom, and the powers and duties of the Collector in respect thereof; (e) prescribing the records and books of account to be kept by owners of mills under this Act; (f) prescribing arrangements under which the requirements of section 21 shall be deemed to have been sufficiently complied with; and (g) generally for carrying into effect the provisions of this Act. (2) The application of any such rule may be confined to any place or places specified therein. 3. The officers subordinate to a Collector shall, unless the Local Government shall otherwise so direct, for the purposes of this Act perform the duties imposed and exercise the powers conferred upon officers of Customs under the Principal Act. --- Penalty not exceeding one thousand rupees. 4. Making 198 Cotton Duties. [ACT XVII (Part I 3. Omitting to make any return required by section 7 or refusing to sign or complete the same. Penalty not exceeding one thousand rupees. 4. Making 198 Cotton Duties. [ACT XVII (Part I.—Excise.—Section 25.)