{"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":"6","heading":"Amendment of section 30","text":"In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely :- \"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a)by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).\".","html":"<p>In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely :- &quot;Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a)by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).&quot;.</p>","words":80,"text_source":"ocr"},"classification":[],"instruments":[{"key":"86ea6eaa","kind":"notification","title":"S.O. 74, Dated 14th January 2021","year":2021,"jurisdiction":"Bihar","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/s-o-74-dated-14th-january-2021-86ea6eaa/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/section/6/","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."}