Amendment of Section 152.

In section 152 of the Nagaland Goods and Services Tax Act,— (a) in sub-section (1),— (i) the words "of any individual return or part thereof' shall be omitted; (ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted; (b) sub-section (2) shall be omitted.