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[Cites 0, Cited by 0] [Section 26] [Entire Act]

State of Odisha - Subsection

Section 26(3) in Orissa Entry Tax Act, 1999

(3)The amount of tax collected under sub-section (1) and not paid as required under sub-section (2) shall for the purpose of section 11 be deemed to be an amount due under this Act.