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[Cites 0, Cited by 1] [Section 74] [Entire Act]

State of Odisha - Subsection

Section 74(3) in Orissa Value Added Tax Act, 2004

(3)Where any goods are in transit within the territory of the Sate, an officer authorised by the Commissioner in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction and the provisions of sub-section (2) shall apply mutatis mutandis for such inspection.