Section 91. Forms

91. Forms. —The Board may prescribe the form to be used for any order, notice, warrant, or certificate to be issued under this Schedule. 92.Power to make rules. —(1) The Board may make rules, consistent with the provisions of this Act, regulating the procedure to be followed by[2] [Principal Chief Commissioners or Chief Commissioners], 3[Principal Commissioners or Commissioners], Tax Recovery Officers and other officers acting under this Schedule. (2) In particular, and without prejudice to the generality of the power conferred by sub-rule (1), such rules may provide for all or any of the following matters, namely:— (a) the area within which[2] [Principal Chief Commissioners or Chief Commissioners],[3] [Principal Commissioners or Commissioners] or Tax Recovery Officers may exercise jurisdiction; (b) the manner in which any property sold under this Schedule may be delivered; (c) the execution of a document or the endorsement of a negotiable instrument or a share in a corporation, by or on behalf of the Tax Recovery Officer, where such execution or endorsement is required to transfer such negotiable instrument or share to a person who has purchased it under a sale under this Schedule; (d) the procedure for dealing with resistance or obstruction offered by any person to a purchaser of any immovable property sold under this Schedule, in obtaining possession of the property; (e) the fees to be charged for any process issued under this Schedule; (f) the scale of charges to be recovered in respect of any other proceeding taken under this Schedule; (g) recovery of poundage fee; (h) the maintenance and custody, while under attachment, of livestock or other movable property, the fees to be charged for such maintenance and custody, the sale of such livestock or property, and the disposal of proceeds of such sale; (i) the mode of attachment of business. (iii) the expression "rate of tax of the said country" means income-tax and super-tax actually paid in the said country in accordance with the corresponding laws in force in the said country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation, divided by the whole amount of the income as assessed in the said country;