22. (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, such rules may provide for all or any of the following matters, namely:-(a) the form of application for registration and renewal thereof under sub-section (2) of section 4 or sub-section (2) of section 5, the authority to which such applications shall be made, the manner and form in which such authority shall maintain a record of registrations and renewals;(b) the forms in which books of account shall be kept under clause (a) of sections 6 and 7;(c) the authority to which returns are to be submitted under clause (b) of sections 6 and 7, the forms of such returns, the date before which they are to be submitted and the particulars which may be necessary for the purposes of this Act other than those specified in the said clauses to be contained in those returns;(d) the manner in which refunds under section 10 shall be made;(e) the authority which may, under section 14, accord previous sanction to the institution of proceedings;(f) the authority which may, under sub-section (1) of section 16, accept payment by way of composition for offences under this Act; and(g) the authority to which an appeal shall lie under clause (a) of sub-section (1) of section 21 and the authority which may exercise powers under sub-section (3) of that section. (3) In making any rule under sub-section (1) or sub-section (2), the Government may provide that any person committing a breach thereof shall, on conviction, be punishable with fine which may extend to one hundred Taka.