Section 61:
Power to alter entries in Schedules
(1) The Central Government may, if it is of opinion that it
is expedient so to do, by notification, 1[ 2[amend any Schedule or add] or delete any entry to or from any
Schedule] or transfer any entry from one Part of a Schedule to another Part of the same Schedule or from
one Schedule to another.
3 * * * *
(3) On the issue of a notification under sub-section (1), 4*** the relevant Schedule shall be deemed to
be altered accordingly, provided that every such alteration shall be without prejudice to anything done or
omitted to be done before such alteration.
5* * * * *
Provided that any such alteration made by the State Government, if it has been made with the
previous consent of the Central Government, shall prevail in that State:
Provided further that nothing in the foregoing proviso shall prevent the Central Government from
modifying or cancelling, at any time, the alteration made by the State Government.
Notes:
1. Subs. by Act 44 of 1991, s. 44, for "add any entry to any Schedule" (w.e.f. 2-10-1991).2. Subs. by Act 18 of 2022, s. 37, for "add" (w.e.f. 1-4-2023).
3. Sub-section (2) omitted by s. 44, ibid. (w.e.f. 2-10-1991).
4. The words brackets and figure "or sub-section (2)" omitted by Act 44 of 1991, s. 44 (w.e.f. 2-10-1991).
5. Sub-section (4) omitted by s. 44, ibid. (w.e.f. 2-10-1991).