Section 73(11) in Orissa Value Added Tax Act, 2004
(11)The Commissioner shall have the power to confiscate any goods, whether or not they have been seized under this Act, of any dealer or person which are found in any officer, shop, godown, vehicle, vessel or any other place of the dealer but not accounted for by him in his accounts, registers and other documents maintained in the course of business:Provided that no such order for confiscation of goods shall be made without giving the dealer or person concerned an opportunity of being heard.
