Section 3(2) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(2)If any tax payable under sub-section (1) is not paid within the time fixed by a notice issued in accordance with the rules made under this Act, the authority to whom such tax is payable may, in lieu thereof, recover any sum not exceeding double the amount of the tax so unpaid which such authority may think it reasonable to recover.
