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[Cites 0, Cited by 0] [Section 74(11)] [Section 74] [Entire Act]

State of Odisha - Subsection

Section 74(11)(i) in Orissa Value Added Tax Act, 2004

(i)Before taking any action for confiscation of the goods, the officer shall give the driver or the person in charge of the vehicle or boat, as the case may be, an opportunity of being heard and, if necessary, may make an enquiry in the manner prescribed ; and