14. Amendment of section 152.-In section 152 of the principal 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.
Section 14 • THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021
Section 14. Amendment of section 152
bihar-goods-and-services-tax-amendment-act-2021-sec-14.json
•
Section 14
{
"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": "14",
"title": "Section 14. Amendment of section 152",
"chapter": null,
"content": "14. Amendment of section 152.-In section 152 of the principal Act, -\n(a) in sub-section (1), -\n(i)\nthe words \"of any individual return or part thereof\" shall be omitted;\n(ii)\nafter the words \"any proceedings under this Act\", the words \"without\ngiving an opportunity of being heard to the person concerned\" shall\nbe inserted;\n(b) sub-section (2) shall be omitted.",
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