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[Cites 0, Cited by 0] [Section 206B(2)] [Section 206B] [Entire Act]

State of Odisha - Subsection

Section 206B(2)(b) in Orissa Municipal Rules, 1953

(b)An application in Form A shall be submitted not later than forty-five days from the coming into force of this rule of at least thirty days before the commencement of the year for which a tax payer desires to compound the tax. The Executive Officer may accept an application submitted after the prescribed period but not later than the beginning of the year in question if he is satisfied that the applicant had a reasonable cause for not applying in time.