Section 11. @) The Governor General in Council may, by notifica

11. @) The Governor General in Council may, by notifica- Powerof tion in the Gazette of India, make rules to carry into effect ;;fn the purposes and objects of this Act. Counc~~ t o Counc~~ t o make rules. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may- (a) provide for the assessment and collection of the duty and the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duty shall be payable, and the recovery of arrears; (b) regulate the issue of sugar out of or the use of sugar in the manufacture of commodities within any factory and provide for the appointment of officers of Government to supervise within any factory such issue or use; (c) impose on the owners of factories, and on persons engaged in the sale of sugar, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the ~ ~ . Sugar (Ezcise Duty). -8+~!--~,--i-d-:+L~dd@ the form of sich records and returns, the partl, I culars to be contained therein, and the manner `in` 'which they shall be verified; id) provide for the detention of sugar for the purpose of exacting the duty, the confiscation otherwise than under section 9 01 sugar in respect of which breaches of the Act o'r rules have been committed, and the disposal of sugar so detuined or confiscated ; I' i - (e) authorize and regulate the inspection or search of any place or conveyance used for the manufacture, storage or carriage of sugar; and - `Cf)` authorize and regulate the composition of offences against or liabilities incurred under the Act and rules.