Section 10: Amendment of section 107

The Bihar Goods and Services Tax (Amendment) Act, 2021State Act of Bihar · Act 16 of 2021

In section 107 of the principal Act, in sub-section

(6), the following proviso shall be inserted, namely:–– “Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”.

Where this provision sits

Act	The Bihar Goods and Services Tax (Amendment) Act, 2021
Section	10
Marginal note	Amendment of section 107
Jurisdiction	State of Bihar
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Bihar Goods and Services Tax (Amendment) Act, 2021 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.