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<h1>Rulemaking power for commodities tax allows government to set procedural filing and appeal requirements under parliamentary review.</h1> The Central Government may make rules to carry out the Chapter, including prescribing the form, manner and timing of return filing and the form and verification of appeals; every rule must be laid before both Houses of Parliament for review, and Parliament may modify or annul rules, with any such change not affecting the validity of prior actions under the rule.