{"act":{"id":"bihar-goods-services-tax-act-2017","short_title":"The Bihar Goods and Services Tax Act, 2017","long_title":null,"act_number":"12","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":299,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"273","heading":null,"text":"Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Prior to Substitution the Clause reads as under: \"(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses(a) to (f) of sub-section (1) of section 132 and the offences specified Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (b) [Omitted]274 [\"(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132]275 (d) a person who has been convicted for an offence under this Act by a court; (e) [ *** ]276 (f) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than [twenty-five per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved]277 (3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section;\"","html":"

Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Prior to Substitution the Clause reads as under: "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses(a) to (f) of sub-section (1) of section 132 and the offences specified Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (b) [Omitted]274 ["(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132]275 (d) a person who has been convicted for an offence under this Act by a court; (e) [ *** ]276 (f) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provisions of this section shall not affect the proceedings, if any, instituted under any other law: Provided also that compounding shall be allowed only after making payment of tax, interest and penalty involved in such offences. (2) The amount for compounding of offences under this section shall be such as may be prescribed, subject to the minimum amount not being less than [twenty-five per cent of the tax involved and the maximum amount not being more than one hundred per cent of the tax involved]277 (3) On payment of such compounding amount as may be determined by the Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated. in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section;"

","words":293,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-act-2017/section/273/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/f974bd0f-6917-411d-b94d-973d638aa448.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/fff599ef-2dc0-4d2d-af5d-d0715d4aa86b/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}