Section 18(3) in The Orissa Luxury Tax Rules, 1995
(3)After considering any objection made by the stockist and any evidence produced in support thereof, the Luxury Tax Officer shall assess under Subsection (1) or Sub-section (2), as the case may be, of Section 9, the amount of tax, if any, and penalty, if any, to be paid by the stockist, and shall briefly and clearly record the reasons on which he bases his order.
