Amendment status not verified — confirm the current text below against the official source.
Power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification, make such provision not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient to remove the difficulty. 28.Power to alter the rates of tax. (1)The Government may, by notification, alter the rate of tax specified in sub- section (1) of section 3 and unless the notification in the meantime rescinded, be introduced in the Legislative Assembly following the date of the issue of notification a Bill on behalf of the Government, to give effect to the alteration of rate of tax specified in the notification and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: 16 Provided that if the notification under sub-section (1), is issued when the Legislative Assembly is in session, such a bill shall be introduced in the Legislative Assembly during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly the notification shall cease to have effect on the expiration of the said period of six months. (2) Any reference to the rate of tax made under this Act, shall be construed as relating to the rate of tax as for the time being amended in exercise of the powers conferred by this section. By order of the Governor, N.G.Das, Secretary, Law.