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[Cites 0, Cited by 1] [Section 73(12)] [Section 73] [Entire Act]

State of Odisha - Subsection

Section 73(12)(e) in Orissa Value Added Tax Act, 2004

(e)The Commissioner shall have the power to seize any goods vehicle or seize and confiscate any goods of any transporter, bailee or owner or lessee of a warehouse, which are found in any officer, shop, godown, vehicle or vessel or any other place while in transit but not accounted for by the transporter, bailee, or the owner or lessee of the warehouse, as the case may be, in his accounts, registers and other documents maintained in respect of such goods: