Section 11(1) in The Orissa Luxury Tax Rules, 1995
(1)If a stockist, while being liable to any tax under Section 4, keeps stock of,or disposes of, any luxuries but fails to obtain licence under Sub-section (1) of Section 6, and it appears necessary to the Luxury Officer to impose penalty under Sub-section (2) of Section 6, he shall serve a notice in Form III upon the stockist proposing imposition of penalty a sum not less than five thousand rupees but not exceeding ten thousand rupees for each month of default in obtaining licence, as may be specified in the said notice, and calling upon the stockist to show cause if any, against the imposition of penalty and the date of showing such cause shall be fixed ordinarily not less than fifteen days after the date of issue of such notice.
