Power to amend Schedules.

59. (1) Subject to the provisions of sub-section (2), the State Government may, after giving a reasonable notice of not less than ten days of its intention to do so by uploading the said notices on the website www.haryanatax.com under the head “Legal notices”, add to, or omit, or otherwise amend, by notification in the Official Gazette, any or all the Schedules and the Schedules shall be deemed to be amended accordingly:

Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may, for the reasons to be recorded in writing, dispense with the condition of previous notice.

(2) An amendment to a Schedule shall take effect from the first day of the month following the publication of the notification in the Official Gazette, unless otherwise specified in the notification.