Section 4 in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
4. Determination of amount payable by the applicant.
(1)The designated authority shall demand the differential amount in Form IV, if the amount paid by the applicant along with the application in Form I, falls short of not more than ten per cent of the amount determined under sub-section (1) of Section 6 of the Act.(2)The designated authority shall summarily reject the application if the applicant has not paid ninety per cent of the amount payable under section 7 of the Act, along with the application. The rejection order shall be in Form IV-A.
