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[Cites 0, Cited by 0] [Section 10(3)] [Section 10] [Entire Act]

State of Bihar - Subsection

Section 10(3)(c) in Bihar Finance Act, 2015

(c)recoveries may be made, in accordance with the provisions of Section 3A read with the provisions of Section 3 of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein, Act, 1993 (Bihar Act 16 of 1993), of all amounts which could have been collected as tax under the said Act by reason of amendment made in Section 3A 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.