Section 100(2) in Orissa Value Added Tax Act, 2004
(2)Every such provisional attachment shall cease to have effect after the expiry of one year from the date of service of the notice issued under sub-section (1):Provided that the Commissioner may, for reasons to the recording writing, extend the aforesaid period by such further period or periods as he may think fit to do so, however that the total period of such extension shall not in any case exceed one year.
