(1) The Central Government may, if it is of opinion that it is expedient so to do, by notification, 1[ 2[amend any Schedule or add] or delete any entry to or from any Schedule] or transfer any entry from one Part of a Schedule to another Part of the same Schedule or from one Schedule to another.
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(3) On the issue of a notification under sub-section (1) 4***, the relevant Schedule shall be deemed to be altered accordingly, provided that every such alteration shall be without prejudice to anything done or omitted to be done before such alteration.
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Footnotes in the official text
- 1.Subs. by Act 44 of 1991, s. 44, for “add any entry to any Schedule” (w.e.f. 2-10-1991).
- 2.Subs. by Act 18 of 2022, s. 37, for “add” (w.e.f. 1-4-2023).
- 3.Sub-section (2) omitted by Act 44 of 1991, s. 44, (w.e.f. 2-10-1991).
- 4.The words brackets and figure “or sub-section (2)” omitted by Act 44 of 1991, s. 44 (w.e.f. 2-10-1991).
- 5.Sub-section (4) omitted by s. 44, ibid. (w.e.f. 2-10-1991).