(3)All rules made under this Act shall be made subject to the condition of previous publication in the Official Gazette:[Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the condition of previous publication of any rule to be made under this section.] [This proviso was added by Maharashtra Tax Laws (Levy, Amendment and Validation) Act 12 of 1995, Section 2, (w.e.f. 8.6.1995).]
