Section 61. Power to alter entries in Schedules

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] [[3] [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. 4* * * * * (3) On the issue of a notification under sub-section (1)[5] *, 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. 6* * * * *