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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Bihar - Subsection

Section 2(3)(c) in Bihar Finance Act, 2015

(c)recoveries may be made, in accordance with the provisions of sub-section (u) of Section 2 read with the provisions of Section 3 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), of all amounts which could have been collected as tax under the said Act by reason of amendment made in sub-section (u) of Section 2 by this Act but which had not been collected.
(ii)For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.