section 28A
Power to amend Schedule
The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992Tax199227 sections
Statutory text
A. Power to amend Schedule.—(1) The State Government may, by notification, alter, amend or add to the Schedule or omit any of the entries specified in the Schedule.
- (2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the State Government, to give effect to the alteration, amendment, addition or omission, as the case may be, made in the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section
- (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
- (3) All references made in this Act to the Schedule shall be considered as relating to the Schedule as for the time being amended in exercise of the powers conferred by this section.
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