Section 58(1)(g) in Orissa Value Added Tax Act, 2004

[Cites 0, Cited by 0] [Section 58(1)] [Section 58] [Entire Act]

State of Odisha - Subsection

Section 58(1)(g) in Orissa Value Added Tax Act, 2004

(g)Where a provisional refund has been granted, the assessing authority may, after an audit under section 41 and assessment under section 42 when so required as a result of such audit, grant final refund, and the excess amount, if any, allowed by provisional refund may be recovered as if it is a tax payable under this Act and, thereafter, release the Bank guarantee furnished by the dealer at the time of grant of provisional refund, in the manner prescribed:

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State of Odisha - Subsection

Section 58(1)(g) in Orissa Value Added Tax Act, 2004