Section 16(1) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(1)A person, not being an employee as specified in Serial No. 1 of the Schedule to the Act, liable to pay tax, shall make payment of the tax through a treasury challan or a banker's cheque or bank draft accompanied with the challan Form in triplicate duly filled in and shall furnish a Tax Payment Statement in Form XII to the Local Assessing Authority. The tax shall be paid within the period specified in Section 10 of the Act.
