Section 90B
Power to modify terms and conditions
ActIn forceProvision 119 of 124
Section 90B
(1)
Where terms and conditions are imposed pursuant to this
Act, the Minister may, on the advice of the Director General, from time to time modify the terms and conditions for the purpose of carrying out the objects of this Act.
(2)
Before modifying the terms and conditions, notice must be given to the person bound by the terms and conditions stating—
(a)
the terms and conditions as modified; and
Service Tax 101
(b)
the date the terms and conditions as modified take effect.
(3)
The modified terms and conditions shall not take effect in less than fourteen days from the date the notice is issued under subsection (2).
(4)
For the purposes of this section, “modify” means add to, delete or vary.