Section 98(4) in The Gujarat Value Added Tax Act, 2003
(4)The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication:[***] [Refer Notification No (GHn-42) VAR-2006(2) dated 1-4-06 and Amended Notification.]Provided that if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.
