Amendment of section 22

In section 22 of the principal Act,— (a) after sub-section (1), the following proviso shall be inserted, namely:— "Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified."; (b) in the Explanation, in clause (iii), after the word "Constitution" the words "except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand" shall be inserted.