Section 13(4) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(4)The amount of tax-(a)due where the returns are furnished without receipt showing full payment thereof; or(b)assessed under Sub-section (3), (4) and (5) of Section 10 less the sum, if any, already paid by the dealer in respect of the said period; or(c)assessed under Sub-section (8) of Section 10 together with the penalty directed to be paid under the said sub-section, and the penalty, if any imposed under Sub-section (6) of Section 10,shall be paid by the dealer into a Government Treasury by such date as may be specified in a notice issued by the Commissioner for this purpose and the date to be so specified shall not be less than thirty days from the date of service of such notice.
