Section 8(1) in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
(1)The designated authority shall, on being satisfied about the payment of the amount determined under sub-section (1) of section 6, by an order, settle the arrears of tax, penalty or interest or both penalty and interest and issue a certificate in such form as may be prescribed, and thereupon, the applicant shall be discharged from his liability to make payment of the balance amount of such arrears of tax, penalty or interest or both penalty and interest. Separate certificate shall be issued in respect of each application.
