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The Orissa Value Added Tax Act, 2004
CHAPTER XII: MISCELLANEOUS

Body 99. Clearance certificate.

Notwithstanding anything contained in any other law for the time being in force, a dealer or a person, as the case may be, shall not be entitled to undertake any contract with any Government, local authority or other corporate body, unless he obtains a certificate in the prescribed manner from the Commissioner to the effect that he has no liability to pay tax nor he has defaulted under this Act.