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[Cites 0, Cited by 0] [Section 51(1)] [Section 51] [Entire Act]

State of Odisha - Subsection

Section 51(1)(b) in Orissa Value Added Tax Act, 2004

(b)Any person who holds or may subsequently hold any money for or on account of such dealer, to pay into Government Treasury in the manner specified in the notice issued under this sub-section either forthwith or upon the money becoming due or being held, or at or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount of tax due from the dealer with the interest or penalty or both, as the case may be, as payable under this Act or the whole or the money when it is equal to or less than that amount.