Bare ActsThe manipur goods and services tax (third amendment) act, 2021

Section 12

After section 168 of the Principal Act, the following secucn shall be inserted, namely: - “168A

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

After section 168 of the Principal Act, the following secucn shall be inserted, namely: - “168A. Power of Government to extend time limit in special circumstances. (1) Notwithstanding anything contained in this Act, the Gevernment may, on the recommendations of the Council, by netiication, extend the time limit specified in, or prescribed or nvafied under this Act in respect of actions which cannot be completed or complied with due to force majeure. (2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation.— For the purposes of this section, the expression "force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.”.

Section 12 – The manipur goods and services tax (third amendment) act, 2021 | DailyLaw.ai