Amendment of section

In section 3 of the principal Act,—

1. (a) in sub-section (1), for the word "five", the word "six" shall be substituted; and
2. (b) after sub-section (2), the following sub-sections

1. (3) and
2. (4) shall be added, namely:— "(3) The Government may, by notification, direct that with effect from such date as may be specified in the notification, the tax under sub-section
3. (1) shall be levied at the first stage of the sale of motor spirit and on the issue of such notification, the tax on the sale of motor spirit shall be levied accordingly: Provided that no sale of such motor spirit at a subsequent stage shall be exempt from tax under this Act unless the dealer effecting the sale at such subsequent stage furnishes to the Petrol Taxation Officer in the prescribed form and manner a certificate duly filled in and signed by the dealer from whom the motor spirit was purchased to the effect that the tax on such motor spirit has been paid at the first stage.
4. (4) For the purposes of this section, the first stage of sale shall be such as the Government may, by notification, specify."