Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 37(2)] [Section 37] [Entire Act] State of Odisha - Subsection Section 37(2)(c) in Orissa Entry Tax Act, 1999 (c)the assessment to tax in respect of business owned by minor and other incapacitated persons or by persons residing outside the State of Orissa;