(1) A State Government may make rules regulating the construction, equipment and maintenance of motor vehicles and trailers with respect to all matters other than the matters specified in sub-section (1) of section 110.
(2) Without prejudice to the generality of the foregoing power, rules may be made under this section governing all or any of the following matters either generally in respect of motor vehicles or trailers or in respect of motor vehicles or trailers of a particular class or description or in particular circumstances, namely:--
(a) seating arrangements in public service vehicles and the protection of passengers against the weather;
(b) prohibiting or restricting the use of audible signals at certain times or in certain places;
(c) prohibiting the carrying of appliances likely to cause annoyance or danger;
(d) the periodical testing and inspection of vehicles by prescribed authorities 1[and fees to be charged for such test];
(e) the particulars other than registration marks to be exhibited by vehicles and the manner in which they shall be exhibited;
(f) the use of trailers with motor vehicles; and
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