Insertion of sub-section (5) in Section 36— in the principal Act, after sub-section (4) of section 36,

the following shall be inserted as sub-section (5); namely —“(5)Notwithstanding anything contained in sub-sections (2) and (3), the State Government may prescribe that the tax payable under this Act, in respect of any sale or class of sale made to any Government or any local authority or any institution or any corporation or body established by or under a Central or State Act, are subject to such conditions as may he prescribed need not be paid in the manner provided in sub-sections (2) and (3) by the dealer making the sale hut shall be deposited by the person, body or authority to whom the sale has been made in such manner as may he prescribed”.

9. Insertion of section 39A— In the Principal Act, after section 39, following shall be inserted as section 39A; namely —“39A. Provision of Sections 9 and 10 of Bengal Act, (III of 1913) not to apply to certain proceedings : —It is hereby declared that the provisions of sections 9 am-id It) of the Bengal Public Demands Recovery Act, 1913 shall not apply to any proceedings for recovery of any tax or penalty referred to in section 35 or of any interest referred to in Sub-section (1) and (2) of section 22A or any other dues referred to in section 38.