Amendment status not verified — confirm the current text below against the official source.
Insertion of sub-section (5) in Section 36— in the principal Act, after sub-section (4) of section 36, the following shall be inserted as sub-section (5); namely —“(5)Notwithstanding anything contained in sub-sections (2) and (3), the State Government may prescribe that the tax payable under this Act, in respect of any sale or class of sale made to any Government or any local authority or any institution or any corporation or body established by or under a Central or State Act, are subject to such conditions as may he prescribed need not be paid in the manner provided in sub-sections (2) and (3) by the dealer making the sale hut shall be deposited by the person, body or authority to whom the sale has been made in such manner as may he prescribed”.