Section 9: Amendment of section 122

Bihar Ordinance No. 09, 2020State Ordinance of Bihar · No. 12 of 2017

In section 122 of the principal Act, after sub-section

(1), the following sub-section shall be inserted, namely:— “(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.”.

Where this provision sits

Act	Bihar Ordinance No. 09, 2020
Section	9
Marginal note	Amendment of section 122
Jurisdiction	State of Bihar
Status	In force as published by the source

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