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[Cites 0, Cited by 0] [Section 58(1)] [Section 58] [Entire Act]

State of Odisha - Subsection

Section 58(1)(e) in Orissa Value Added Tax Act, 2004

(e)Subject to the provisions of clause (b) and (c), the assessing authority may require a dealer exercising option under clause (d) to furnish Bank guarantee to the satisfaction of the assessing authority for an amount equal to the amount of refund claimed;