Section 15 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
15. Notice.
(1)The notice under Sub-section (5) and (6) of Section 6 shall be in Form VII and the notice under Sub-section (3) of Section 7 shall be in Form VIII.(2)The notice of assessment under Sub-section (1) of Section 8 shall be in Form IX and under Sub-section (3) of Section 8 shall be in Form X and the notice of demand under Sub-section (4) of Section 8 and for other demands, including the penalty imposed under the Act shall be in Form XI.(3)Before proceeding under Sub-section (1) of Section 8 on the ground that assessee has filed incorrect or incomplete return, the Assessing Authority shall record the reason or basis for such ground.
