Section 10(3) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(3)On the date mentioned in the notice under Sub-section (2) or as soon afterwards as may be, the Commissioner, after hearing such evidence as the dealer may produce and such other evidence as the Commissioner may require, shall, by an order in writing, assess the dealer and determine the tax payable by him on the basis of such assessment.
