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[Cites 0, Cited by 0] [Section 116(2)] [Section 116] [Entire Act]

State of Bihar - Subsection

Section 116(2)(d) in Bihar Goods and Services Tax Act, 2017

(d)a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years: Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or