Section 236(8) in The Orissa Municipal Corporation Act, 2003
(8)If, after the assessment of annual value of any land or building is finally made under this Act, the payment on self assessment under this Section is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but,after the final assessment, if it is found that the assessee has paid excess amount, such excess amount shall be adjusted against the tax payable by the assessee.
