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Rule Name CHAPTER-I PRELIMINARY CHAPTER-II APPELLATE TRIBUNAL AND APPOINTMENT OF OFFICERS CHAPTER–III INCIDENCE, LEVY AND CALCULATION OF TAX CHAPTER–IV REGISTRATION CHAPTER-V PROCEDURE AND ADMINISTRATION OF TAX CHAPTER-VI RECORDS AND INVESTIGATION POWERS Chapter-VII Establishment of Check Posts CHAPTER-VIII Offences and Penalties CHAPTER-IX GENERAL PROVISIONS CHAPTER-X REPEAL SCHEDULE–I SCHEDULE–II SCHEDULE–III SCHEDULE–IV SCHEDULE–V SCHEDULE–VI SECTION NO.74. Assessment, etc. not to be questioned in prosecution

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