Section 72(2)(c) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 72(2)] [Section 72] [Entire Act]

State of Odisha - Subsection

Section 72(2)(c) in Orissa Value Added Tax Act, 2004

(c)Enter any place where a person is engaged in business, but is not registered or has not applied for grant of certificate of registration under this Act, whether such place is the principal place of business or not and require any person, whether the owner of the business or not, including any employee or any other person who at the time and place be attending in any manner to, or helping in, the business-

(i)To afford him the necessary facility to inspect such books of account or other documents as the Commissioner may require from him and which he may be maintaining in course of business at such place, and

(ii)To furnish such information as he may require as to any matter which according to him is useful for, or relevant to, any proceeding under this Act.

Legal Document View

Unlock Advanced Research with PRISMAI

State of Odisha - Subsection

Section 72(2)(c) in Orissa Value Added Tax Act, 2004