Amendment status not verified — confirm the current text below against the official source.
Inserted by The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 105 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad account, belonging to the taxable person or any person specified in sub- section (1A) of section 122, in such manner as may be prescribed.]208 (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub- section(1).