Section 40(2) in The Gujarat Value Added Tax Act, 2003
(2)Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which it is so laid or session immediately following. Any recession or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
