(1) A copy of the resolution passed under section 134 shall be submitted to the 1[State Government], if the tax has been sanctioned by 1[State Government] and to the 2[Prescribed Authority], in any other case.
(2) Upon receipt of the copy of the resolution the 1[State Government], or 2[Prescribed Authority] as the case may be, shall notify in the 3[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.
Footnotes in the official text
- 1.Subs. by A. O. 1950 for (Provl. Govt.), which had been subs. by the A. O. 1937 for (secretary of State in Council).
- 2.Subs. for (Commissioner) by sec. 60 of U. P. Act VII of 1949.
- 3.Subs. for (Gazette) by the A. O. 1937.