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[Cites 0, Cited by 20] [Section 43] [Entire Act]

State of Odisha - Subsection

Section 43(2) in Orissa Value Added Tax Act, 2004

(2)If the assessing authority is satisfied that the escapement is without any reasonable cause, he may direct the dealer to pay, by way of penalty, a sum equal to twice the amount of tax additionally assessed under this section.