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[Cites 0, Cited by 0] [Section 80] [Entire Act]

State of Odisha - Subsection

Section 80(6) in Orissa Value Added Tax Act, 2004

(6)Notwithstanding that a petition has been moved under sub-section (1), the tax or any other dues under Act shall be paid in accordance with the order against which the petition has been moved:Provided that if, as a result of the petition, any change in the assessment becomes necessary, the High Court may direct the assessing authority to amend the assessment and the assessing authority shall amend the assessment accordingly and, there upon, the excess amount paid, if any, by the assessee shall be refunded to him without interest or the additional amount of tax or other dues payable by him shall be collected in accordance with the provisions of this Act, as the case may be.