Section 16(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)If it comes to the notice of the Assessing Authority that a person enrolled under Sub-section (2) of Section 6 has failed to pay the amount of tax due from him, in the manner laid down in Sub-rule (1) he shall serve on that person a notice in Form XIII requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for non-payment of tax and why penalty under Sub-section (5) of Section 8 of the Act shall not be imposed, after giving the person a reasonable opportunity of being heard and after holding such enquiry as may be deemed necessary or otherwise, and if the Assessing Authority is satisfied that the tax is payable but it has not been paid, he shall serve a notice of demand in Form XIV on that person or his representative to pay the amount within fifteen days from the date of receipt of the notice.
