Section 20(2)(b) in The Orissa Luxury Tax Act, 1995
(b)if any proceedings have already been commenced against such person,such proceedings shall not be proceeded with, if such person undertakes to comply with the requirements of the provisions contained in Sub-section (1) of Section 6, Section 11 or Sub-section (1) of Section 12, as the case may be, within such period as the Commissioner may direct.