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[Cites 0, Cited by 4] [Section 31] [Entire Act]

State of Odisha - Subsection

Section 31(9) in Orissa Value Added Tax Act, 2004

(9)If a dealer-
(a)Fails, without sufficient cause, to comply with the provisions of sub-section (3) or sub-section (6); or
(b)Fails to surrender his certificate of registration as required under sub-section (7); or
(c)Fails to surrender his registration certificate alongwith unused way bills and the statutory declaration forms and the account of utilisation of such way bills and declaration forms, for which no account has been rendered under sub-section (8),
the registering authority may, by an order in writing and after giving the dealer an opportunity of being heard, direct that the dealer shall pay, by way of penalty, a sum equal to rupees one hundred for each day of default subject to a maximum of rupees ten thousand.