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[Cites 0, Cited by 0] [Section 75] [Entire Act]

State of Odisha - Subsection

Section 75(3) in Orissa Value Added Tax Act, 2004

(3)Notwithstanding anything contained in this Act, where any transporter or bailee happens to be the railways, air ways, river craft, postal or courier services to whom goods are delivered for transportation keep such goods before delivery thereof in any office, warehouse, vessel, boat, recept able or any other place, the Commissioner may subject to appropriate permission where necessary, enter into and search such officer, warehouse, vessel, boat, receptacle or other place, and, thereupon, the person-in-charge of such goods and records relating thereto shall give all facilities for such examination and inspection and shall produce all relevant information as may be required relating to the goods.