Section 8(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)If a registered dealer fails, without sufficient cause, to pay the amount of tax due as per the return furnished under rule 7 or fails to furnish a return under these rules, such dealer shall be liable to pay interest in respect of the tax, which he fails to pay according to the return or the tax payable for the period for which he failed to furnish return, at the rate of one per centum per month from the date the return for the period was due to the date of its payment or to the date of order of assessment, whichever is earlier.
