Section 3 in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
3. Application for Settlement of Arrears.
(1)An application made under sub-section (1) of Section 5 of the Act, shall be in Form I. It shall be in duplicate and shall be accompanied by two copies of the assessment / appeal / revision order, one of which shall be original / certified copy.(2)The said application shall either be presented to the designated authority in person or sent to the said authority by registered post.(3)The said application may also be filed electronically in such manner as may be notified by the Commissioner.(4)The designated authority, on receipt of the said application, shall acknowledge the receipt of the same in Form II.(5)The designated authority shall also inform the Sales Tax Officer or the assessing authority or appellate authority or revisional authority, or tax recovery authority as the case may be, under the relevant Act, or any other Court or Tribunal, the fact of submission of such application by the applicant in Form III within seven days from the date of receipt of the said application.(6)If the designated authority finds any defect or omission in the application, he shall return the application for rectification of the defect or for supplying the omission(s) within ten days from the date of receipt of the said application.(7)The designated authority may call for the records pertaining to assessment, appeal or other record, as he may consider necessary to verify the correctness of the particulars furnished in the said application.
