12. (1) The Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the Government may make rules for all or any of the following purposes, namely:-(a) to prescribe the form of any declaration, certificate, receipt or token, the particulars to be stated therein the manner of exhibiting a certificate or token on a motor vehicle or trailer, and the condition in which such certificate or token shall be maintained, (b) to prescribe what shall be deemed to be a year or a quarterly period for the purposes of section 4, (c) to prescribe the powers and duties of the Taxing Officer and the registering authority, (d) to regulate the manner in which refunds or deductions or exemptions may be claimed, and (e) to regulate the method of assessing and recovering the tax. (3) All rules made under this section shall be published in the official Gazette.