Amendment of section 132

In section 132 of the Nagaland Goods and Services Tax Act, in sub-section (1), - i. Clauses (g), (j) and (k) shall be omitted; ii. in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (j) and clauses (k) and (l)" shall be substituted; iii. in clause (iii), for the words "any other offence", the words, brackets and letter "an offence specified in clause (k)," shall be substituted; iv. in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted.