Section 10(8) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(8)If for any reason the tax payable by a dealer for any period to which this Act applies has escaped assessment or has been under assessed, the Commissioner may, at any time, within thirty-six months from the expiry of that period, call for a return under Sub-section (1) of Section 8 and may proceed to assess the amount of tax due from the dealer in the manner laid down in this section and may also direct, in cases where such escape or under-assessment is, due to the dealer having concealed particulars of goods carried or having furnished incorrect particulars thereof without sufficient cause, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this sub-section, a sum not exceeding one and a half times of the tax so assessed.
