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[Cites 0, Cited by 0] [Section 52(4)] [Section 52] [Entire Act]

State of Odisha - Subsection

Section 52(4)(c) in Orissa Value Added Tax Act, 2004

(c)If, on receipt of any such claim, the assessing authority is satisfied that the whole or any part of the amount of such claim is refundable, he shall refund such amount to the person concerned within one month after the amount is collected or recovered from the person or dealer who collected the amount in contravention of section 35.