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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

State of Odisha - Subsection

Section 4(3)(c) in Orissa Value Added Tax Act, 2004

(c)Three members of the Tribunal, which shall include the Chairman or any other Judicial member and one Accounts member, when the total disputed amount of tax and interest and penalty, if any, involved in a case exceeds rupees ten lakhs and shall be presided over by the Chairman or, as the case may be, the senior Judicial member.