Section 2 in Gujarat Sales Tax (Amendment) Act, 1977
2. Amendment of section 45 of Guj. I of 1970.- In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the principal Act") (Guj. I of 1970), in section 45, in the, first proviso to sub-section (6), for the words "the Commissioner shall estimate" the words "the Commissioner shall remit" shall be substituted.
