Section 135. Imposition of tax.

135. (1) A copy of the resolution passed under section 134 shall be submitted to the 2[State Government], if the tax has been sanctioned by 2[State Government] and to the 1[Prescribed Authority], in any other case. (2) Upon receipt of the copy of the resolution the 2[State Government], or 1[Prescribed Authority] as the case may be, shall notify in the 2[Official Gazette], the imposition of a tax shall in all cases be subject to the condition that it has been so notified. (3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act.

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