Section 17(2) in THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022
(2)S.0.101, dated the 29" June, 2017, issued by the State Government on the recommendations of the Council, under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 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 Second Schedule, on and from the date specified in column (3) of that Schedule.For the purposes of sub-section (1), 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 sub-sections (1) and (3) of section 50, sub- section (12) of section 54 and section 56 of the principal Act, retrospectively, at all materialtimes.
