In section 83 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:–– “(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.”.
Section 9: Amendment of section 83
The Bihar Goods and Services Tax (Amendment) Act, 2021State Act of Bihar · Act 16 of 2021
Where this provision sits
| Act | The Bihar Goods and Services Tax (Amendment) Act, 2021 |
|---|---|
| Section | 9 |
| Marginal note | Amendment of section 83 |
| Jurisdiction | State of Bihar |
| Status | In force as published by the source |
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