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[Cites 0, Cited by 0] [Section 7(3)] [Section 7] [Entire Act]

State of Odisha - Subsection

Section 7(3)(b) in The Central Sales Tax (Orissa) Rules, 1957

(b)Where a registered dealer furnishes a return under sub-rule (1) or (2) without the proof of payment of tax along with interest, if any, as specified in clause (a), a notice in Form II shall be served upon such dealer for payment of the tax due as per the return furnished and the registered dealer shall pay the amount of tax defaulted along with interest, if any, within the time specified in the notice issued.