State Act
153
Section 153. Taking assistance from an expert.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.