Section 18(1) in The Orissa Luxury Tax Rules, 1995
(1)When it appears to a Luxury Tax Officer to be necessary to make an assessment under Sub-section (1) or Sub-section (2) of Section 9 in respect of a stockist in relation to a period or a year comprising periods, he shall serve a notice in Form VII upon him -(a)calling upon him to produce his books of accounts and other documents, which such officer wishes to examine together with any objection which the stockist may wish to prefer and any evidence which he may wish to produce in support thereof, and(b)stating the return period or periods in respect of which the assessment is proposed to be made, and shall fix a date, ordinarily not less than 30 days after the date of issue of the notice, for production of such accounts and documents and for considering any objection which the stockist may prefer.
