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[Cites 0, Cited by 0] [Section 71] [Entire Act]

State of Odisha - Subsection

Section 71(3) in Orissa Value Added Tax Act, 2004

(3)The provisions of sub-section (1) shall apply where the dealer, being a firm or association of persons, is dissolved or where the dealer, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it any, accordingly, references in that sub-section to discontinuance shall be construed as reference to dissolution or, as the case may be, to partition.