Amendment of section 130

In section 130 of the Mizoram Goods and Services Tax Act,— (a) in sub-section (1), for the words and symbols “Notwithstanding anything contained in this Act, if any person the word and symbol “Where any person” shall be substituted; (b) in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty leviable under sub-section (1) of section 129”, the words “penalty equal to hundred per cent, of the tax payable on such goods” shall be substituted; (c) sub-section (3) shall be omitted.