Any reference in any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained in section 83, be construed as a reference to the corresponding officer, authority or tribunal appointed or constituted by or under this Act; and if any question arises as to who such corresponding officer, authority or tribunal is, the decision of the Commissioner thereon shall be final.
Section 97: Construction of references in any repealed law to officers, authorities, etc.
The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005
Where this provision sits
| Act | The Bihar Value Added Tax Act, 2005 |
|---|---|
| Section | 97 |
| Marginal note | Construction of references in any repealed law to officers, authorities, etc. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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