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of <h1>Central Government Can Establish Rules for Foreign Travel Tax Implementation Under Finance (No. 2) Act, 1971</h1> The Central Government is empowered to create rules for implementing the provisions related to foreign travel tax as outlined in the Finance (No. 2) Act, 1971. These rules may cover the assessment and collection of the tax, including charges for collection, and designate authorities for adjudicating penalties. They also include procedures for tax payment, recovery, and refund claims. Authorities are granted powers to inspect carriers and examine relevant documents, with searches governed by the Code of Criminal Procedure. Additionally, the rules may establish procedures for penalty adjudication, appeals, revisions, and address any other necessary matters under this Chapter.
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