182. Power to make rules.

The Central Government may make rules in relation to the levy, assessment and collection of terminal tax under this Act and may by such rules provide for the following among other matters, namely:

(a) the examination of goods liable to payment of terminal tax;

(b) the inspection, weighing or otherwise examining the contents of any conveyance or package for the purpose of ascertaining whether it contains any goods in respect of which terminal tax is payable;

(c) the seizure and confiscation of goods liable to terminal tax in case of refusal to pay such tax ;

(d) the measures to prevent evasion of terminal tax ;

(e) any other matter which is to be or may be prescribed for the levy, assessment or collection of the terminal tax.

1*** Taxes on entertainment and betting

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