Section 73(3)(c) in Orissa Value Added Tax Act, 2004
(c)Books of account, registers or documents of any dealer may be destroyed, mutilated, altered, falsified or secreted or nay sales by that dealer have been or may be suppressed, or any goods have not been or may not be accounted for in the books of account, registers or other documents required to be maintained under this Act, with a view to evading or attempting to evade payment of tax due under this Act,