Section 5(3)(a) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(a)The authority as notified by the Government may modify the certificate by rectifying any error apparent on the face of the record as per provisions of sub-section (3) of Section 8 of the Act, after issuing a show cause notice in Form VIII to the applicant to explain within fourteen days from the date of receipt of the notice as to why the certificate of settlement of arrears issued under sub-section (1) of Section 8 of the Act, shall not be modified by rectifying the errors apparent on the face of the record: