{"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":"32","heading":"Repeal and Saving","text":"(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Bihar Goods and Services Tax (Amendment) Ordinance, 2018 (Bihar Ordinance No. 1, 2018) is hereby repealed. (2) Saving .- (i) Bihar Goods and Services Tax (Amendment) Ordinance, 2018 shall be deemed to be in force and always be in force, for all purposes, validly and effectively for all material times with effect from the date of being effective. (ii) Notwithstanding such repeal any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the powers conferred by or under the said ordinance shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the said Act, as amended by this ordinance, had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority :- (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty; (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty; (c) recoveries may be made, in accordance with the provisions of Bihar Goods and Services Tax (Amendment) Ordinance, 2018 of all amounts which could have been collected as tax under the said Ordinance but which had not been collected. (iii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Ordinance had not come into force. Indice By order of the Governor of Bihar, AKHILESH KUMAR JAIN, Secretary to Government.","html":"<p>Repeal and Saving - (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Bihar Goods and Services Tax (Amendment) Ordinance, 2018 (Bihar Ordinance No. 1, 2018) is hereby repealed. (2) Saving .- (i) Bihar Goods and Services Tax (Amendment) Ordinance, 2018 shall be deemed to be in force and always be in force, for all purposes, validly and effectively for all material times with effect from the date of being effective. (ii) Notwithstanding such repeal any assessment, collection, adjustment, reduction or computation made or any other action taken or anything done or purported to have been taken or done under the powers conferred by or under the said ordinance shall be deemed to be taken or done and always be taken or done, for all purposes, validly and effectively, assessed, collected, adjusted, reduced, computed or taken or done as if the said Act, as amended by this ordinance, had been in force for all material times and, notwithstanding anything contained in any judgment, decree, or order of any Court, or Tribunal or other Authority :- (a) no suit or other proceeding shall be maintained or continued in any Court or Tribunal or other Authority for the refund of any amount received or paid as such tax, interest or penalty; (b) no Court, Tribunal or other Authority shall enforce any decree or order directing the refund of any amount received or paid as such tax, interest or penalty; (c) recoveries may be made, in accordance with the provisions of Bihar Goods and Services Tax (Amendment) Ordinance, 2018 of all amounts which could have been collected as tax under the said Ordinance but which had not been collected. (iii) For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this Ordinance had not come into force. Indice By order of the Governor of Bihar, AKHILESH KUMAR JAIN, Secretary to Government.</p>","words":342,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2018/section/32/","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."}