Section 5(3) in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
(3)The applicant shall send a copy of the application made under sub-section (1) to the sales tax officers, assessing authority, tax recovery officer, appellate authority or revisional authority, as the case may be, under the relevant Act, or any other Court or Tribunal before whom any proceeding, appeal or revision, as the case may be, is pending, within seven days from the date of making such application before the designated authority.
