(1)A copy of the resolution passed under Section 134 shall be submitted to the [State Government] [Substituted by ALO 1950.] if the tax has been sanctioned by the [State Government] [Substituted by ALO 1950.] and to the [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] in any other case.(2)Upon receipt of the copy of the resolutions the [State Government] [Substituted by ALO 1950.] or [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] as the case may be, shall notify in the Official Gazette, the imposition of the tax from the appointed date, and 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.
