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Section 9: In section 83 of the Nagaland Goods and Services Tax Act, for sub-section (1). the following sub-section shall be substituted ,namely

The Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021State Act of Nagaland · Act 3 of 2021

"(I) 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 (14) of section 122, in such manner as may be prescribed.".

Amendment of Section 107.

Amendment of Section 129.

Where this provision sits

ActThe Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021
Section9
Marginal noteIn section 83 of the Nagaland Goods and Services Tax Act, for sub-section (1). the following sub-section shall be substituted ,namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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