Amendment status not verified — confirm the current text below against the official source.
(1) A copy of the resolution passed under section 134 shall be submitted to the State Government if the tax has been sanctioned by the [State Government]3 and to the Prescribed Authority in any other case. (2) Upon receipt of the copy of the resolutions the State Government or Prescribed Authority as the case may be, shall notify in the Official Gazette, the imposition of the tax from the appointed date and the imposition of a tax shall in all cases be subject to the condition that it has been so notified. (3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act. Procedure for altering taxes