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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Odisha - Subsection

Section 32(2) in Orissa Value Added Tax Act, 2004

(2)If under circumstances mentioned in clause (b) of sub-section (1) a registered dealer makes an application for amendment of the certificate of registration, the registering authority may, subject to provisions of sub-section (6), make or cause to be made such enquiry as he deems necessary and amend the certificate of registration of the dealer or reject the application for such amendment;Provided that before an application for amendment of certificate of registration in rejected, an opportunity of being heard shall be allowed to the dealer.