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[Cites 0, Cited by 0] [Section 4(4)] [Section 4] [Entire Act]

State of Odisha - Subsection

Section 4(4)(a) in Orissa Value Added Tax Act, 2004

(a)Where an appeal or application is heard by a bench consisting of two members and the members are divided in opinion on any point or points, such point or points shall be referred to the Tribunal consisting of three members.