Amendment status not verified — confirm the current text below against the official source.
in section 138 of the Nagaland Goods and Services Tax Act, i. in sub-section (1), in the first proviso, (i) for clause (a), the following clause shall be substituted, namely: - "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (I) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii)for clause (c) the following clause shall be substituted, namely: - a person who has been accused of c.ommittin an offence under clause (b) of sub-section (1) of section 132;"; (iv) clause () shall be omitted; ii. in sub-section (2), for the words 'ten thousand rupees or fifty per cent, of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher". the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shalt be substituted. new Section Act, the following section shall be inserted, namely - Insertion of 21. After section 158 of the Nagaland Goods and Services Tax