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The Orissa Value Added Tax Act, 2004
CHAPTER XI: OFFENCES PROSECUTION AND COMPOSITION OF OFFENCES.

87. Offences against officers.

Any person who obstructs, molests or assaults an officer appointed under subsection (2) of section 3 to assist the Commissioner in or during the performance of his duties as are or may be conferred or imposed by or under the provisions of this Act, or does anything which is likely to prevent or obstruct the performance of any of such duties including recording of evidence, shall be liable for prosecution and, on conviction, be punished with regorous imprisonment which may extend upto six months or fine not exceeding rupees twenty five thousand or both.