12. Amendment of section 130.-In section 130 of the principal Act,
(a)
in sub-section (1), for the words "Notwithstanding anything contained in
this Act, if", the word "Where" 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.
Section 12 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
Section 12. Amendment of section 130
bihar-goods-and-services-tax-amendment-act-2021-sec-12.json
•
Section 12
{
"act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021",
"act_slug": "bihar-goods-and-services-tax-amendment-act-2021",
"section_label": "Section",
"section": {
"number": "12",
"title": "Section 12. Amendment of section 130",
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"content": "12. Amendment of section 130.-In section 130 of the principal Act,\n(a)\nin sub-section (1), for the words \"Notwithstanding anything contained in\nthis Act, if\", the word \"Where\" shall be substituted;\n(b)\nin sub-section (2), in the second proviso, for the words, brackets and\nfigures \"amount of penalty leviable under sub-section (1) of section 129\",\nthe words \"penalty equal to hundred per cent. of the tax payable on such\ngoods\" shall be substituted;\n(c) sub-section (3) shall be omitted.",
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