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State of Odisha - Section

Section 87 in Orissa Value Added Tax Act, 2004

87. Offences against officers.

- Any person who obstructs molesis or assaults an officer appointed under sub-section (2) of section 3 to assist the Commissioner in or during the performance of his duties as are or may be conferred or imposed by or under the provisions of this Act, or does anything which is likely to prevent or obstruct the performance of any of such duties including recording of evidence, shall be liable for prosecution and, on conviction, be punished with rigorous imprisonment which may extend upon six months or fine not exceeding rupees twenty-five thousand or both.