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[Cites 0, Cited by 0] [Section 73] [Entire Act]

State of Odisha - Subsection

Section 73(4) in Orissa Value Added Tax Act, 2004

(4)Notwithstanding anything contained in sub-section (3), the Commissioner or any officer appointed under section 3 if so authorised by the Commissioner may, without prior notice, undertake inspection of the place of business of a dealer or nay other place where it is believed that the business is being carried on or accounts are being kept by such dealer and take such other action as specified in that sub-section.