Amendment of section 16, Rajasthan Act No. 9 of 2017.

In sub-section

1. (2) of section 16 of the principal Act,-
   • (i) in the second proviso, for the existing expression "added to his output tax liability, along with interest thereon", the expression "paid by him along with interest payable under section 50" shall be substituted; and
   • (ii) in the third proviso, after the existing expression "made by him" and before the existing expression "of the amount", the expression "to the supplier" shall be inserted. The existing section114 of the principal Act shall be deleted.