27. ¹[(1) The Government may, by notification in the official Gazette, make rules to provide for the procedure for the assessment, collection and payment of any cess leviable under section 22; and such rules may provide for matters relating to-(a) the person by whom the cess shall be payable;(b) the time and manner of such payment;(c) penalty for default or delay in the payment of the cess of an amount not exceeding the amount of the cess; and(d) such other matters as may be necessary for the efficient assessment and collection of the cess.] (2) The rules made under the Finance Act, 1957 (E.P. Act X of 1957), shall be deemed to be rules made under the corresponding provisions of this Act in so far as they are not inconsistent with those provisions.