Section 19(2) in The Orissa Luxury Tax Rules, 1995
(2)Where a Luxury Tax Officer is satisfied that a stockist is liable to pay interest under Sub-section (2) of Section 8 in respect of any period or periods, be shall immediately after full payment of luxury tax or commencement of proceedings under Sub-section (10) of Section 9, whichever is earlier, determine under Sub-section (5) of Section 9 the interest payable by such stockist in respect of such period or periods.
