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State of Odisha - Section

Section 5 in Orissa Value Added Tax Act, 2004

5. Delegation of the Commissioner's Power and functions.

- Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and functions under this Act or the rules to any person appointed under sub-section (2) of section 3, and any order passed by any such person in exercise of the powers so delegated shall be deemed to be an order passed by that person.