Rulemaking power for inland air travel tax enables regulations on collection, searches, adjudication, appeals, and reporting.

Central Government may make rules for implementing the inland air travel tax, including prescribing collection, payment and refund procedures, allocation of collection charges to State or airport authorities or carriers, designation of officers and authorities for collection and adjudication of penalties, the manner and timing of payments to the Central Government, powers for authorised officers to enter, inspect and search aircraft (subject to applicable criminal procedure search provisions), procedures for adjudication and appeals, and the returns and information to be furnished.

---

---

---