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Power to make rules
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....owing matters, namely:-- (a) the time within which and the form and the manner in which the statement shall be delivered or caused to be delivered or furnished under section 164; (b) the form in which an appeal may be filed and the manner in which it may be verified under sections 171 and 172; (c) any other matter which is to be, or may be, prescribed. (3) Every rule ....
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