Amendment to Section-52 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005).— (1) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub- Section (1) of Section-52 of Act 27 of 2005 shall be substituted by the words, figures and brackets “sub-Section (1) or sub-Section (1A) or sub-Section (4) of”.

1. (2) The words, figures and brackets “sub-Section (1) and sub-Section (4) of” in sub-