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[Cites 0, Cited by 0] [Section 70] [Entire Act]

State of Manipur - Subsection

Section 70(2) in Manipur Goods and Services Tax Act, 2017

(2)Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicial proceedings" within the meanings of section 193 and section 228 of the Indian Penal Code.