section 19
Amendment of section 105
The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (ManipurTax201923 sections
Statutory text
In section 105 of the Principal Act,— (a) for the marginal heading, the following marginal 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; and (c) in sub-section (2), after the words “Appellate Authority” wherever they occur, the words “or the National Appellate Authority” shall be inserted.
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