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[Cites 0, Cited by 0] [Section 69(3)] [Section 69] [Entire Act]

State of Odisha - Subsection

Section 69(3)(e) in The Orissa Luxury Tax Rules, 1995

(e)The way bill not authenticated by the signature and official seal of the Luxury Tax Officer having jurisdiction, as aforesaid, may be accepted by the Officer-in-charge of a check-post or barrier where it is proved to the satisfaction of such officer that the owner of the goods is not a stockist and the goods transported are his household or other articles intended for personal use.