Section 6(2) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(2)The revocation of the Certificate of Settlement of arrears under sub-section (1) of Section 12 of the Act shall be in Form-X. The designated authority shall serve the order of revocation on the applicant, and also endorse a copy thereof to the Sales Tax Officer or assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be under the relevant Act, or any other Court or Tribunal as required under clause (c) of Section 13 of the Act.
