Section 61. Power to alter entries in Schedules

(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. 3 * * * * (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. 5* * * * * Provided that any such alteration made by the State Government, if it has been made with the previous consent of the Central Government, shall prevail in that State: Provided further that nothing in the foregoing proviso shall prevent the Central Government from modifying or cancelling, at any time, the alteration made by the State Government.