Section 58(1)(b) in Orissa Value Added Tax Act, 2004

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State of Odisha - Subsection

Section 58(1)(b) in Orissa Value Added Tax Act, 2004

(b)As soon as may be, on receipt of the application for such refund, the assessing authority shall direct a tax audit under sub-section (2) of section 41 of the transactions pertaining to such refund as covered under the return referred to in clause (a) which shall be competent within a period of one month from the date of issue of such direction, to establish the correctness of such claim:

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State of Odisha - Subsection

Section 58(1)(b) in Orissa Value Added Tax Act, 2004