(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
    (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:
        (a) the submission by owners to such authority as may be specified in this behalf, of returns or reports or other information relating to the manufacture, sale, dispatch, stocks and prices of sugar.
        (b) the manner in which the accounts of the export agency may be maintained and audited;
        (c) the inspection of records and registers of factories and the export agency;
        (d) the making of payments by the export agency to owners;
        (e) any other matter which is to be or may be prescribed under this Act.
    (3) In making a rule under this section, the Central Government may direct that a breach thereof shall be punishable with fine which may extend to five thousand rupees.
    (4) All rules made under this Act shall be laid for not less than thirty days before each House of Parliament as soon as may be after they are made and shall be subject to such modifications as Parliament may make during the session in which they are so laid or the session immediately following.