Section 95

All acts and things done by or on behalf of the Director General in preparation for or in anticipation of the enactment of this Act and any expenditure incurred in relation thereto shall be deemed to have been authorized under this Act, provided that the acts and things done are consistent with the general intention and purposes of this Act, and all rights and obligations acquired or incurred as a result of the doing of those acts or things including any expenditure incurred in relation thereto shall upon the coming into operation of this Act be deemed to be the rights and obligations of the Director General.

108

Act 807

LIST OF AMENDMENTS

Amending law

Short title

In force from

Act 812

Finance Act 2018 01-01-2019

Act A1579

Service Tax (Amendment) Act 2018 02-01-2019

Service Tax (Amendment) Act 2019