{"act":{"id":"bihar-goods-services-tax-amendment-act-2018","short_title":"The Bihar Goods and Services Tax (Amendment) Act, 2018","long_title":null,"act_number":"14","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":32,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/e73c5838-f1af-4213-933f-00f042b51e7d.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/"},"unit":"section","section":{"number":"22","heading":"Amendment of section 52","text":"In section 52 of the principal Act, in sub-section (9), for the word and figures \"section 37\", the words and figures \"section 37 or section 39\" shall be substituted.","html":"<p>In section 52 of the principal Act, in sub-section (9), for the word and figures &quot;section 37&quot;, the words and figures &quot;section 37 or section 39&quot; shall be substituted.</p>","words":29,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/section/22/","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/e73c5838-f1af-4213-933f-00f042b51e7d.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/c93ffd18-3cd5-48d0-bd2a-083397a7e4f4/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."}