Amendment status not verified — confirm the current text below against the official source.
(1) When the State Government has sanctioned the proposals of the Board under subsection (2) of section 119 it shall, after taking into consideration the draft rules submitted by the Board, proceed forthwith to make under section 176 such rules in respect of the tax or taxes as for the time being it considers necessary. (2) When the rules have been made a copy thereof shall be sent to the Board.