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    <title>Amendment in Notification No. 12/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>Amendment substitutes the entry against serial number 41 so that the exemption for long-term leases of plots is conditional on continued use for the allotted industrial or financial purpose; the Government shall monitor and enforce compliance; original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay state tax, interest and penalty on violation or change of land use; and lease or sale agreements must record the exemption and the parties&#039; undertaking to comply.</description>
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      <description>Amendment substitutes the entry against serial number 41 so that the exemption for long-term leases of plots is conditional on continued use for the allotted industrial or financial purpose; the Government shall monitor and enforce compliance; original lessor, original lessee and any subsequent lessee, buyer or owner are jointly and severally liable to pay state tax, interest and penalty on violation or change of land use; and lease or sale agreements must record the exemption and the parties&#039; undertaking to comply.</description>
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