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, 2[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.

(2) omitted by Act 44 of 1991, section 44 (w.e.f. 2-10-1991).

(3) On the issue of a notification under sub-section (1) 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.

(4) omitted by Act 44 of 1991, section 44 (w.e.f. 2-10-1991).