(1) The Board of Revenue may, with the previous sanction of the State Government, make rules consistent with this Act to provide for or regulate all or any of the following matters, namely:-
(a) the fees chargeable for serving and executing processes issued by the Board of Revenue and by the Revenue Courts;
(b) the remuneration of the persons necessary to be employed for the service and execution of such processes;
(c) the fixing by Collectors of the number of persons necessary to be employed for the service and execution of such processes;
(d) the guidance of Collectors in the exercise of their powers under Chapter VI.
(2) All rules made under this section shall be published in the official Gazette and on such publication shall have effect as if enacted in this Act.