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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Odisha - Subsection

Section 3(vi) in The Orissa Cess Act, 1962

(vi)[ "land" means land of whatever description and includes land which is covered with water, but does not include: [Substituted vide Orissa Act No. 10 of 1994.]