The Indigo Cess Act, 1918, 3 of 1918 (Rep., Act 28 of 1923)

Section 4. The Governor General in Council may make rules consistent with this Act, Power to make rules

Repealed or not in force · As amended up to 2026-08

4. The Governor General in Council may make rules consistent with this Act, Power to make rules. (a) for regulating the method of assessing, levying and collecting the cess; (b) for prescribing the particular purposes to which the cess may be applied; and (c) generally for carrying out the purposes of this Act.

Source: India Code