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[Cites 0, Cited by 0] [Section 106(2)] [Section 106] [Entire Act]

State of Odisha - Subsection

Section 106(2)(a) in Orissa Value Added Tax Act, 2004

(a)Any person appointed by the Government as the Commissioner of Sales Tax under sub-section (1) of section 3 of the repealed Act and continuing in office as such on the day immediately before the appointed day shall, on and from the appointed day, be deemed to have been appointed as the Commissioner of Sales Tax under sub-section (1) of section 3 of this Act and he shall exercise such powers and discharge such functions as are or may be conferred or imposed by or under the provisions of this Act;