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[Cites 0, Cited by 0] [Section 52(4)] [Section 52] [Entire Act]

State of Odisha - Subsection

Section 52(4)(b) in Orissa Value Added Tax Act, 2004

(b)When any such order of forfeiture is made, the assessing authority shall publish a notice in the prescribed manner specifying the names and addresses of the persons from whom tax was collected in contravention of section 35 and other details, if any, relating thereto as may be prescribed and giving such persons an opportunity to file their claims, accompanied by such documentary or other evidence as each such person may furnish to establish his claim, within sixty days from the date of publication of the notice, for refund of the amount collected from them.