Section 13(5) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(5)If any amount of tax together with penalty, if any, is not paid by the date fixed in the notice under Sub-section (4) the Commissioner may direct that the dealer shall, in addition, pay by way of penalty a sum not exceeding one-half of the total amount due within such date not being less than thirty days from the date of service of notice upon the dealer in this behalf :Provided that in the case of continuing default, the penalty may be levied in instalments from time to time so however as not to exceed one-half of the total amount due :Provided further that when a dealer has presented an appeal under Section 12, the Commissioner may, in his discretion, treat the dealer as not being in default so long as the appeal remains pending.
