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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Odisha - Subsection

Section 32(4) in Orissa Value Added Tax Act, 2004

(4)Where no order either granting or rejecting the application for amendment of the registration certificate is passed within thirty days from the date of receipt of such application, it shall be deemed that the amendment as applied for has been granted and the certificate of registration shall accordingly be amended:Provided that if the delay in disposal of the application for amendment of certificate of registration is attributable to the lapse on the part of the dealer, the limitation as provided under this sub-section shall not apply.