Section 2(1)

{
    "act_title": "BIHAR VALUE ADDED TAX (AMENDMENT) ACT, 2011",
    "act_slug": "bihar-value-added-tax-amendment-act-2011",
    "section_label": "Section",
    "section": {
        "number": "2",
        "title": "Section 2(1)",
        "chapter": null,
        "content": "(1) The first proviso to sub-Section (6) of Section 24 of Act 27 of 2005, shall be substituted by the following, namely-\n\"Provided that the Commissioner may, in extraordinary situations such as disasters and in respect of dealers in general or of a specific area, for specific reasons to be recorded in writing, extend the date of filling the returns or statements specified in sub-Section (1) or sub-Section (3) or sub-Section (4) or sub-Section (4A) in respect of any period, beyond the stipulated date by a general or specific order and such extension shall not exceed a period of three months:\"\nProvided that the state Government may extend the date of filing the return or the quarterly return beyond the stipulated date by six months but not beyond three months at a time.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 40
    },
    "prev_section": "1",
    "next_section": "2"
}