Power to make rules under Act vested in:

The power to make rules under the Act is typically vested in the Provincial Govt. This is a foundational principle of legislative delegation, where the primary legislative body (Parliament) creates the Act, but delegates the authority to formulate detailed rules for its practical implementation to the executive branch, often at the provincial level. This allows for flexibility and adaptation to local conditions. The 'BoR' (Board of Revenue) and 'Collector' are usually implementing bodies, not rule-making authorities. 'Parliament' enacts the main law, but not the subsequent rules for its administration.