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[Cites 0, Cited by 0] [Section 122(2)] [Section 122] [Entire Act]

State of Odisha - Subsection

Section 122(2)(vi) in Odisha Goods and Services Tax Act, 2017

(vi)fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said subsection or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52;