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[Cites 0, Cited by 0] [Section 82(1)] [Section 82] [Entire Act]

State of Odisha - Subsection

Section 82(1)(i) in Orissa Value Added Tax Act, 2004

(i)Where the amount of tax, interest or penalty, or all of them together involved is less than rupees fifty thousand in a year, with imprisonment of either description for a term which shall not be less than three months but which may extend to one year and with fine; and