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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(1)(a) in The Orissa Luxury Tax Rules, 1995

(a)sells or otherwise disposes of his business or any part of his business or effects or comes to know of any other change in the ownership of the business, or