Section 5: In Section 8 of the principal Act, Am <::ndment of Section 8 of Ass :nn Actin sub-section ( 4), between the figure "22" XI of 1956• and. the punctuation mark ". " at the end of the sub-section, the following shall be su…

"or in the case of sales covered by a notification under sub-section (5) of Section 22 by such evidence as may be specified in the notification."

Am~ndment 6. In Section 22 of the principal Act, of Section 22after sub-section ( 4), the following shall be )[1~}af1%~~tinserted as sub-section (5), namely :- A-.enliaent ~f Section 22A of /\ssam Act XI of 1956.

"(5) Notwithstanding anything contained in sub-sections (2) and (3) , the State Govern­ ment may provide by notification that the tax payable under this Act in respect of any sale or class of sales and subject to :such conditions as may be specified in the notification need not be paid in the manner provided in sub-sections (2) and (3) by the dealer making the sale but shall be deposited by the person, body or authority to whom the sale has been made in . such manner as may be laid down in the notification."