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[Cites 0, Cited by 11] [Section 79] [Entire Act]

State of Odisha - Subsection

Section 79(1) in Orissa Value Added Tax Act, 2004

(1)Subject to rules and for reasons to be recorded in writing, the Commissioner may, on his own motion, revise any order passed under this Act or the rules by any person, other than the Tribunal, appointed under sub-section (2) of section 3 to assist the Commissioner.