Section 27(4) in The Orissa Entertainment Tax Rules, 2006
(4)If the proprietor fails to furnish return along with payment of tax admitted in the said return, the assessing authority shall serve on him a notice of demand in Form XXI with a direction to the proprietor to pay the amount of tax defaulted or file overdue return within seven days from the date of service of the notice and produce before him the proof of such payment.
