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 :- (6) Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in sub-section (1) within fourteen days* of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130: Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fourteen days* may be reduced by the proper officer. *Substituted vide The Bihar Goods and Services Tax (Amendment) Act, 2018 (Bihar Act no. 14 of 2018) vide Notification No. 1039 Dated 10th December, 2018 for the words "seven days". 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 138 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad