Section 5(5) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(5)In case of rejection of application under sub-section (3) of Section 6 of the Act, the amount paid by the applicant under sub-section (1) of Section 5 of the Act, shall be treated as payment towards the amount payable under the relevant Act, for the period for which the application has been filed.
