- [The Commissioner may, with the previous approval of the Standing Committee] [These words were substituted for the words 'The Corporation may' by Maharashtra 27 of 1999, Section 84, (w.e.f, 23-4-1999).], make rules for securing the payment of the theatre tax and generally for carrying into effect the provisions of this Act relating to the said tax and in particular for the following matter, namely:-

(a) the publication of the rates of the theatre tax determined by the Corporation;

(b) the entertainments or classes of entertainments exempted from the payment of the tax and the extent to which they are so exempted;

(c) when and to what extent the amount of the tax paid may be refunded;

(d) the form in which and the intervals at which the return shall be submitted to the Commissioner under section 191H;

(e) the form of notice of demand under section 191J.