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State of Odisha - Section

Section 64 in Orissa Value Added Tax Act, 2004

64. Requirement to provide document and information.

- Notwithstanding anything to the contrary in this Act, the Commissioner may, for any purpose related to the administration or enforcement of the provisions of this Act, by notice, require any person to furnish to the Commissioner, within such reasonable time as may be specified in the notice,-
(a)Any information or additional information including a return under this Act, or
(b)Any document including electronic records.