Section 151 — Power to make rules.

The Government may, by notification, make rules not inconsistent with the provisions of this Chapter :—

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(a) for the manner of effecting distraint and calculating the expenses thereof ;

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(b) for the custody, preservation and sale of distrained property ;

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(c) for the investigation of claims by persons other than the defaulters to any right or interest in the distrained property and for the postponement of the sale pending such investigation ;

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(d) for the immediate sale of perishable articles ;

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(e) for the due proclamation and conduct of the sale ;

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(f) for the recovery of the expenses of proclamation and sale ;

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(g) for the deposit of the purchase money ;

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(h) for the resale of the property, if the purchase money is not deposited ; and

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(i) generally for carrying out the provisions of this Chapter.