Section 73(12)(a) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 73(12)] [Section 73] [Entire Act]

State of Odisha - Subsection

Section 73(12)(a) in Orissa Value Added Tax Act, 2004

(a)The officer referred to in sub-section (8) may require any person-

(i)Who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof; and

(ii)Who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.

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State of Odisha - Subsection

Section 73(12)(a) in Orissa Value Added Tax Act, 2004