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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(1)(c) in The Orissa Luxury Tax Rules, 1995

(c)"agent" means a person authorised by a stockiest in writing to appear on his behalf before the Commissioner or any person appointed under Sub-section (1) of Section 3 of the Act to assist the Commissioner or the Tribunal, as the case may be;