Amendment status not verified — confirm the current text below against the official source.
The State Government may, by notification in the Official Gazette, add to or omit from the Schedule any entry or entries or vary any entry or entries or the rate or rates or otherwise amend or modify the Schedule prospectively or retrospectively, and thereupon the Schedule shall be deemed to have been amended accordingly: 1[Provided that the State Government shall not vary the rate of cess so as to enhance it, in any case, exceeding rupees five per retail pack of cigarette.] Registration, return, assessment, collection etc. of cess.