{"act":{"id":"bihar-goods-services-tax-second-amendment-act-2020","short_title":"Bihar Goods and Services Tax (Second Amendment) Act, 2020","long_title":null,"act_number":"9","act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":15,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/72388993-9dc3-4807-a83f-2f1fb7ea1ff1.pdf","url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/"},"unit":"section","section":{"number":"11","heading":"Amendment of section 140","text":"In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a)in sub-section (1), after the words \"existing law\", the words \"within such time and\" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words \"appointed day\", the words \"within such time and\" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words \"goods held in stock on the appointed day subject to\", the words \"goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to\" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words \"existing law\", the words \"existing law, within such time and in such manner as may be prescribed\" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words \"goods held in stock on the appointed day subject to\", the words \"goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to\" shall be substituted and shall be deemed to have been substituted;","html":"

In section 140 of the principal Act, with effect from the 1st day of July, 2017,- (a)in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted;

","words":204,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/section/11/","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/72388993-9dc3-4807-a83f-2f1fb7ea1ff1.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/7d122818-fc4a-4e1d-834a-a21523a8db53/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."}