section 16
Amendment in section 102
The Bihar Goods and Services Tax (Amendment) Act, 2019Tax201933 sections
Statutory text
In section 102 of the principal Act, in the opening portion,- (a) after the words “Appellate Authority”, at both the places where they occur, the words “or the National Appellate Authority” shall be inserted; (b) after the words and figures “or section 101”, the words, figures and letter “or section 101C respectively,” shall be inserted; (c) for the words “or the appellant”, the words “, appellant, the Authority or the Appellate Authority” shall be substituted.
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