Clause 8
Amendment of section 53
of Goods and Services Tax (Amendment) Bill
BillNot in forceProvision 8 of 12
Clause 8
Section 53(1) of the principal Act is amended —
(a)
by inserting, immediately after the words “any member of the Board hearing the appeal”, the words “resigns or”; and
(b)
by deleting the word “absence” and substituting the word “resignation”.