Amendment in section 174

In section 174 of the principal Act, with effect from the 1st day of July, 2017, after sub-section (1) the following new sub-section (1A) shall be inserted and shall always be deemed to have been inserted- "(1A) Notwithstanding anything to the contrary contained in sub-section (1)- (a) nothing contained in the proviso to clause (c) of sub-section (1) shall apply to notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna, and (b) the validity of notification number S.O 391, dated 10th November, 2011 issued by the Commercial Taxes Department, Government of Bihar, Patna is extended till the 30th day of June, 2017."