Section 16 in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
16. Amendment of notification issued under section 146 of the principal Act retrospectively.—
(1)The notification of the Commercial Taxes Department notification No. 8.0. 128, dated the 23 January, 2018 issued by the State Government on the recommendations of the Council, under section 146 of the principal Act, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the First Schedule, on and from the date specified incolumn (3) of that Schedule.(2)For the purposes of sub-section (/), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under section 146 of the principal Act, retrospectively, at all material times.
