Lawgist.Download the App Now!
Get our Android app for fast and offline Access.
135. (1) A copy of the resolution passed under section 134 shall be submitted to the 2[State Government], if the tax has been sanctioned by 2[State Government] and to the 1[Prescribed Authority], in any other case. (2) Upon receipt of the copy of the resolution the 2[State Government], or 1[Prescribed Authority] as the case may be, shall notify in the 2[Official Gazette], 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.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>135.</b> (1) A copy of the resolution passed under section 134 shall be submitted to the <b><sup>2</sup></b>[State Government], if the tax has been sanctioned by <b><sup>2</sup></b>[State Government] and to the <b><sup>1</sup></b>[Prescribed Authority], in any other case.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) Upon receipt of the copy of the resolution the <b><sup>2</sup></b>[State Government], or <b><sup>1</sup></b>[Prescribed Authority] as the case may be, shall notify in the <b><sup>2</sup></b>[Official Gazette], the imposition of a tax shall in all cases be subject to the condition that it has been so notified.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(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. <br>