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[Cites 0, Cited by 0] [Section 81] [Entire Act]

State of Odisha - Subsection

Section 81(2) in Orissa Value Added Tax Act, 2004

(2)Where any order, sought to be rectified under sub-section (1) by amendment, has been considered and decided in any proceedings b way of appeal or revision, then, notwithstanding anything contained in any law for the time being in force, the authority acting under the said sub-section shall not make any amendment in relation to any matter which has been so considered and decided.