Bare ActsThe ODISHA GOODS AND SERVICES TAX ACT, 2017

Section 1908

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

(2) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code.

Section 1908 – The ODISHA GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai