Section 5 in The Orissa Limitation (Recovery of Revenue) Act, 1964
5. Amendment of Section 12, Orissa Act 11 of 1962.
- For Section 12 of the Orissa Cess Act, 1962 (Orissa Act 11 of 1962) the following section shall be substituted, namely:"12. If any instalment of cess or part thereof payable to Government or intermediary is not paid within fifteen days from the date on which the same becomes due, the amount of such instalment or part thereof, together with interest at the rate of six per centum per annum calculated from the date on which such instalment became due and the cost of recovering the same, may be recovered at any time within-(a)three years after it becomes due, if the same is payable to an intermediary; and(b)ten years after it becomes due, if the same is payable to Government."
