{"act":{"id":"bihar-goods-services-tax-amendment-act-2020","short_title":"Bihar Goods and Services Tax (Amendment) Act, 2020","long_title":null,"act_number":"7","act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":3,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/cbfcba70-fa96-4920-879c-426754256c55.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2020/"},"unit":"section","section":{"number":"3","heading":"Repeal and Savings","text":"(i) The Bihar Goods and Services Tax (Amendment) Ordinance, 2020 (Bihar Ordinance No .- 3, 2020) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, P. C. CHOUDHARY, Secretary to Government.","html":"<p>(i) The Bihar Goods and Services Tax (Amendment) Ordinance, 2020 (Bihar Ordinance No .- 3, 2020) is hereby repealed. (ii) Notwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken in exercise of the powers conferred by or under this Act as if this Act were in force on the day on which such thing was done or action taken. By order of the Governor of Bihar, P. C. CHOUDHARY, Secretary to Government.</p>","words":93,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-amendment-act-2020/section/3/","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/cbfcba70-fa96-4920-879c-426754256c55.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/c639fcf5-7ffd-4d47-afcf-38fd4ff422f5/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."}