{"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":"9","heading":"Amendment of section 122","text":"In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- \"(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.\". ara Bowie (1),-","html":"<p>In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely :- &quot;(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.&quot;. ara Bowie (1),-</p>","words":74,"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/9/","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."}