Section 5 in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
5. Application for settlement.
(1)An application for the purpose of section 4 shall be made to the designated authority by an applicant within three months from the date of commencement of this Act or by such later date as the Government may, by notification, specify, from time to time, in such form, and in such manner, as may be prescribed, with proof of payment of the amount payable at the rates specified in section 7.(2)A separate application shall be made for each assessment year.(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.
