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    <title>Special Procedure for certain processes.</title>
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    <description>Section 148 authorizes the State Government, on the Council&#039;s recommendation and subject to prescribed conditions and safeguards, to notify classes of taxable persons and specify special procedures governing registration, return filing, tax payment and administrative treatment of those notified taxable persons.</description>
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      <description>Section 148 authorizes the State Government, on the Council&#039;s recommendation and subject to prescribed conditions and safeguards, to notify classes of taxable persons and specify special procedures governing registration, return filing, tax payment and administrative treatment of those notified taxable persons.</description>
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