Section 12 of The Mizoram Goods and Services Tax (Amendment) Act, 2021 — Amendment of section 130

12. In section 130 of the Mizoram Goods and Services Tax Act,

1. (a)in sub-section (1), for the words and symbols “Notwithstanding anything contained in this Act, if any person” the word and symbol “Where any person” shall be substituted;
2. (b)in sub-section (2), in the second proviso, for the words, brackets and figures “amount of penalty leviable under sub-section

1. (1)of section 129”, the words “penalty equal to hundred per cent, of the tax payable on such goods” shall be substituted;
   1. (c)sub-section
2. (3)shall be omitted.