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

State of Odisha - Subsection

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

(a)The amount of tax collected by any person or dealer in contravention of section 35 shall be forfeited to the Government by an order of the assessing authority: