Section 8A(1) in The Central Sales Tax (Orissa) Rules, 1957
(1)If a registered dealer, without sufficient cause, fails to pay the amount of tax due and the interest payable thereon along with return or revised return in accordance-with rule 7, the assessing authority may, subject to sub-rule (3), direct him to pay, in addition to the tax and interest payable by him, a penalty at the rate of two per centum per month on the tax and interest so payable, from the date it had become due, to the date of its payment or to the date of order of assessment, whichever is earlier.
