Section 35(6)(a) in Orissa Entry Tax Act, 1999

[Cites 0, Cited by 0] [Section 35(6)] [Section 35] [Entire Act]

State of Odisha - Subsection

Section 35(6)(a) in Orissa Entry Tax Act, 1999

(a)Where any order giving rise to a refund is the subject matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the commissioner is of the opinion that, the grant of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later, the Commissioner may withhold the refund till the final order is passed in such appeal or proceeding.

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State of Odisha - Subsection

Section 35(6)(a) in Orissa Entry Tax Act, 1999