State Act
174
Section 174. Liability of purchaser for vender’s share of tax
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
174. Liability of purchaser for vender’s share of tax :– The purchaser of any holding, or part of a holding, in respect of which any sum is due at the time of purchase on account of any tax under this Act, shall subject to provision of sub-section (2) of Section 148 be liable for the said sum.