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[Cites 0, Cited by 0] [Section 45] [Entire Act]

State of Odisha - Subsection

Section 45(6) in Orissa Value Added Tax Act, 2004

(6)No order under sub-section (3) or (4) shall be passed after the expiry of six months from the date the notice calling upon the causal dealer to furnish return is served on him or the date on which such return is voluntarily filed.