Section 21(1) in The Orissa Luxury Tax Rules, 1995
(1)In case of default in making payment of any luxury tax, penalty or interest due by the date specified in a notice of demand issued under sub-rule (4) of rule 18 or sub-rule (3) of rule 19, the Luxury Tax Officer shall apply to the Certificate Officer within whose jurisdiction the business or head office, as the case may be, of the stockist from whom the luxury tax, penalty or interest is due, is located for recovery of unpaid amount of luxury tax, penalty or interest, as the case may be, as an arrear of land revenue payable to the Collector.
