Amendment status not verified — confirm the current text below against the official source.
Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2021 (Bihar Act no. 16 of 2021) vide Notification No. 673 Dated 09th August, 2021. Prior to substitution sub-section reads as under :- (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, 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 in such manner as may be prescribed. 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 106 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES