Section 13 in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
13. Payment and recovery of tax and penalty.
(1)Tax payable under this Act shall be paid in the manner hereinafter provided at such intervals as may be prescribed.(2)Before any dealer furnishes the returns required by Sub-section (1) of Section 8 he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act according to such returns and shall furnish, along with the returns, a receipt from such treasury showing the payment of such amount :Provided that in respect of Kendu leaves the said amount may be so deposited in three equal monthly instalments, the receipt for the deposit of the first instalments being filed along with the returns.(3)If any dealer submits a revised return in accordance with Sub-section (3) of Section 8 and if the revised return shows a greater amount of tax to be due than was payable in accordance with the original return, it shall be accompanied by a receipt showing payment in the manner provided in Sub-section (2) of the excess amount.(4)The amount of tax-(a)due where the returns are furnished without receipt showing full payment thereof; or(b)assessed under Sub-section (3), (4) and (5) of Section 10 less the sum, if any, already paid by the dealer in respect of the said period; or(c)assessed under Sub-section (8) of Section 10 together with the penalty directed to be paid under the said sub-section, and the penalty, if any imposed under Sub-section (6) of Section 10,shall be paid by the dealer into a Government Treasury by such date as may be specified in a notice issued by the Commissioner for this purpose and the date to be so specified shall not be less than thirty days from the date of service of such notice.(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.(6)The amount of tax together with the penalty, if any, which remains unpaid after the date specified in the notice issued under Sub-section (4) or after the date specified in the notice under Sub-section (5) shall be recoverable as an arrear of land revenue.
