section 14
Amendment of section 152.
The Bihar Goods and Services Tax (Amendment) Act, 2021Tax202117 sections
Statutory text
In section 152 of the principal Act, ––
- (a) in sub-section (1),––
- (i) the words “of any individual return or part thereof” shall be omitted;
- (ii) after the words “any proceedings under this Act”, the words “without giving an opportunity of being heard to the person concerned” shall be inserted;
- (b) sub-section (2) shall be omitted.
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