Section 3(5) in The Goa Entertainment Tax Act, 1964
(5)[ (i) The Government may, by notification in the Official Gazette,-(a)reduce any rate of tax,(b)enhance any rate of tax,and may, by like notification, add to, or omit from, or otherwise amend any entry of the Schedule and thereupon the Schedule shall be deemed to have been amended accordingly.(ii)Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.(iii)The provisions contained in sub-section (4) of section 14 of this Act regarding laying the rules on the table of the Legislative Assembly shall apply mutatis mutandis to any notification issued under clause (i).]
