Section 21(3) in The Orissa Luxury Tax Rules, 1995
(3)If any amount of luxury tax, penalty or interest is modified in consequence of any assessment made or order passed on appeal, or revision under Section 15, in case other than those referred to in sub-rule (2) the Luxury Tax Officer shall serve a notice in Form XV intimating the stockist the modified amount of luxury tax, penalty or interest payable by him, and -(a)if any amount remains due for payment by the stockist, the Luxury Tax Officer shall fix a date by which payment shall be made and the receipted challan in proof of such payment shall be produced before him; or(b)if the stockist has paid in excess of the amount due from him, the Luxury Tax Officer, after adjustment in the manner referred to in rule 20 with arrear of tax, penalty or interest, if any,in respect of any other period, send a notice in Form XV intimating the stockist the details of such adjustment and the net amount of excess payment, and along with the notice a refund Adjustment Order allowing the refund for the amount paid in excess.
