Section 7(3) in The Central Sales Tax (Orissa) Rules, 1957
(3)(a)The return under sub-rule (1) or (2) shall be accompanied by a receipt from the Government Treasury as specified in rule 24 of these rules or a crossed demand draft drawn on any scheduled bank or a banker's cheque issued by a scheduled bank in favour of the Sales Tax Officer or Assistant Commissioner, as the case may be, for the full amount of tax payable along with interest, if any, as per the return.(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.(c)Where, in case of a dealer registered under this Act and the Orissa Value Added Tax Act, 2004, the input tax credit under the Orissa Value Added Tax Act, 2004 in respect of a month or quarter, as the case may be, exceeds his tax liability under the said Act for that period, the excess in put tax credit shall be set off against the tax payable under this Act and these rules in the return for the same month or quarter, as the case may be.]
