section 19
Amendment in section 105
The Bihar Goods and Services Tax (Amendment) Act, 2019Tax201933 sections
Statutory text
In section 105 of the principal Act,- (a) for the heading, the following heading shall be substituted, namely:- “Powers of Authority, Appellate Authority and National Appellate Authority.”; (b) in sub-section (1), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted; (c) in sub-section (2), after the words “Appellate Authority”, the words “or the National Appellate Authority” shall be inserted.
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