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[Cites 0, Cited by 1] [Section 12] [Entire Act]

State of Odisha - Subsection

Section 12(5) in Orissa Entry Tax Act, 1999

(5)Where any person to whom a notice under this section is sent objects to it on the ground that the sum demanded or any part thereof is not due by him to the Dealer or that he does not hold any money for or on account of the Dealer, then, nothing contained in this section shall be deemed to require such person to any the sum demanded or nay part thereof to the assessing authority.