Section 19(3) in The Orissa Luxury Tax Rules, 1995
(3)If the amount of interest determined under sub-rule (1) or sub-rule (2) is more than the amount, if any, already paid by the stockist, the Luxury Tax Officer shall serve a notice in Form IX upon him demanding payment of the amount of interest due and specifying therein the date, not less than thirty days, after the service of the notice, on which payment shall be made and he shall also fix a date on which the stockist shall produce the receipted challan in proof of such payment. But if the amount of interest determined under sub-rule (1) or sub-rule (2), is equal to the amount already paid by the stockist, the Luxury Tax Officer shall record the result in writing.
