( I) The Government may, by notification in the Gazctte,-
(a) add, omit or amend any entry in the F1rst Schedule or the Second Schedule, but not so as to enhance the rate of tax in any case ;
(b) transpose any entry by deleting It from the First Schedule or the Second Schedule and inserting it in or addmg it to the other Schedule.
(2) Where a notification has been issued under sub-section (I), there !>hall, unless the notification is in meantime rescinded, be intro duced in the Legislative Assembly, as soon as may be, but in any case during the next sess1on of the Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to gtve effect to the additiOn, omission, amendment or transposition, as the case may be, of the entries in the Schedules specified m 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 vahdity of anythmg previOusly done thereunder :
Provided that, If the notification under sub-section ( 1) is issued when the Legislative Assembly is m session, such a Bill shall be intro duced m the Assembly durmgthat session :
Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of 1ts introduc tiOn m the Legislative Assembly, the notification shall cease to have effect on the expiration of the said perwd of six months.
(3) All references· made in this Act to the First Schedule or the Second Schedule shall be construed as references to that Schedule as for the time bemg amended m exercise of the powers conferred by this section.