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The Orissa Value Added Tax Rules, 2005
CHAPTER XI : APPEAL, REVISION AND RECTIFICATION

114. Return of exhibits. –

(a) The parties, other than the Government, may apply for the return of the documents filed by them within three months from the date of communication of the order of the Tribunal under section 78 and if no such application is made within such period, the Tribunal shall not be responsible for any loss or damage to the documents.

(b) The record of the case and such other documents as may be produced by the State representative shall, after the disposal of the case, be returned to him along with the order of the Tribunal on the case on due acknowledgement.