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Section 19: In section 105 ofthe Principal Act,— (@)for the marginal heading, thefollowing marginal heading shall bei hamely

The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)State Act of Manipur · Act 9 of 2019

“Powers of.‘Authority, Appellate Authority and National AppellateAuthority.”; . .

(b) in sub-section (1), after the words “Appellate Authority”, the words“or the National Appellate Authority”shall be inserted; and

(c) in sub-section (2), after the words “Appellate Authority” whereverthey occur, the words “or the National Appellate Authority” shall beinserted. :

20. In section 106 ofthe principal Act,—

(a) for the marginal heading, the following marginal headingshall besubstituted, namely:— - .

“Procedure of. Authority, Appellate Authority and. NationalAppellate Authority.”; and

(b) after the words “Appellate Authority”, the words “or the NationalAppellate Authority” shall be inserted:

Where this provision sits

ActThe Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)
Section19
Marginal noteIn section 105 ofthe Principal Act,— (@)for the marginal heading, thefollowing marginal heading shall bei hamely
JurisdictionState of Manipur
StatusIn force as published by the source

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