Section 5(1) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(1)The Certificate of Settlement of arrears issued under sub-section (1) of Section 8 of the Act, shall be in Form V. The designated authority shall cause service of the said Certificate on the applicant and also endorse a copy thereof to the Sales Tax Officer / assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be, under the relevant Act, or any other Court or Tribunal as required under clause (b) of Section 13 of the Act.
