10. In the Finance Act, 1974 (XLIV of 1974),-(1) sections 14, 15,16, 17,20, 21 and 25 shall be repealed;(2) in section 26, for the words, figures and commas “tax or toll leviable under sections 14, 15, 16, 17, 20, 21 and 22” the words and figure “cess under section 22” shall be substituted; and(3) in section 27, for sub-section (1) the following shall be substituted, namely:-“(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as may be necessary for the efficient assessment and collection of the cess.”; and(4) the Third Schedule shall be repealed.