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[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Odisha - Subsection

Section 18(3) in The Orissa Luxury Tax Act, 1995

(3)Whoever, obstructs the Commissioner or any person appointed under Sub-section (1) of Section 3 to assist him shall be punishable with imprisonment of either description for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.