Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 82(4)] [Section 82] [Entire Act] State of Odisha - Subsection Section 82(4)(a) in Orissa Value Added Tax Act, 2004 (a)Rupees two thousand, if the tax due for the period covered by the return, not so furnished, does not exceed rupees twenty thousand;