section 2
Insertion of new sub-section (26A) after sub-section (26) of section-2 of Bihar
The Bihar Prohibition and Excise (Amendment) Act, 2022Tax202219 sections
Statutory text
Prohibition and Excise Act, 2016.— A new sub-section (26A) after sub-section (26) of section- 2 of Bihar Prohibition and Excise Act, 2016 shall be inserted as under: -
"(26A) "exhibit" means any document, record, object, photograph, animation or any other item having evidentiary value, which is required to be formally produced in a court of law, and includes such electronic images like videography, drone images etc of such document, record, object, photograph, animation or item."
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