Section 62

the registration, including the procedure for the registration, of taxable persons;

the assessment, determination and fixing of the price of taxable goods produced or manufactured in the State and sold or exported to any person outside the State;

the assessment, determination and fixing of the price of taxable goods imported or conveyed into the State for sale, supply, retail or distribution in the State;

the form and contents of tax invoices required to be issued under the provisions of this Ordinance;

the supply or provision of taxable services in the State including the determination or assessment of the value of such taxable services;

the qualifications of persons to be appointed as members of the Board of Review referred to in section 57(3);

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the composition of the Board of Review, and the payment of fees, remuneration, allowances and benefits to members thereof;

the procedure for lodgement of appeals to the Board of

Review, and the hearing thereof, as well as appeals against decision of the Board of Review;

the compounding of offences;

the manner and mode of keeping of records by a taxable person and by the Comptroller;

the procedure for application for exemption and remission of State sales tax or penalty for late payment thereof and the conditions for the grant of such exemption or remission;

the manner and procedure for the handling, examination, storage and return of samples taken under section 31; and

the prescription of anything which requires to be, or which may be, prescribed under this Ordinance.

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