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[Cites 0, Cited by 0] [Section 75] [Entire Act]

State of Odisha - Subsection

Section 75(2) in Orissa Value Added Tax Act, 2004

(2)Any officer who may be authorised by the Commissioner in this behalf, may for the purpose of verifying whether any goods are being transported in contravention of the provisions of sub section (1) and subject to such restrictions as may be prescribed, intercept, detain and search any road vehicle or river craft or any load carried by persons.