Bare ActsThe Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)

Section 22

Amendment status not verified — confirm the current text below against the official source.

(1) In the notification of the Government of Manipur in the iat: Finance Department (Expenditure Section) number 111, dated the} 28" June, 2017, issued by the State Government on the recommendationsofthe Council, under sub-section (1) ofsection:11 of the Manipur Goodsand Services Tax Act, 2017, in the Schedule,after S. No. 103 and the entries relating thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1* day ofJuly, 2017, namely:— wm @) @) “103A , 26 - - Uranium Ore Concentrate”. (2) Forthe purposes ofsub-section(1), the State Governmentshall have and shall be deemed .to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the State Governmenthad the powerto amendthe said notification under sub- section (lj) of section 11 of the said Act, retrospectively, at all material times. . (3) No refund shall be madeofall such tax which has been collected, but.which would rot have beenso collected, ifthe notification referred * to in sub-section (i) had been in forceat all material times. i - NUNGSHITOMBI ATHOKPAM Secretary (Law) Governmentof Manipur. Printed at the Directorate of. Printing & Stationery, Governmentof .Manipur/260-C/30-12-2019. »

Section 22 – The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019) | DailyLaw.ai