Section 31(3) in The Orissa Entertainment Tax Rules, 2006
(3)In respect of any amount found payable by the proprietor under Section 17, the assessing authority shall serve on such proprietor a notice of demand in Form VIIIC with a direction to the proprietor to pay the amount within thirty days from the date of service of the notice and to produce before him the proof of payment of such amount within seven days from the date of payment.
