(1) The State Government may, by notification in the Offence Gazette, make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision, such rules may provide for all or any of the following matters, namely- (a) The manner of payment or refund of Cess; (b) The form in which accounts and registers shall be maintained by an operator; (c) The manner in which registration under Section 6 is to be made and the forms of the licence to be granted; (d) The form of returns to be submitted; (e) The manner of and period for payment of the Cess; and (f) Any other matter which is required to be prescribed for the purpose of this Act;