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[Cites 0, Cited by 0] [Section 10(6)] [Section 10] [Entire Act]

State of Odisha - Subsection

Section 10(6)(a) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968

(a)has, without reasonable cause, failed to furnish the return which he was required to furnish under Section 8 or has without reasonable cause failed to furnish it within the time prescribed and in the manner required or has failed to pay the admitted tax before furnishing the return; or