Section 21(4) in The Orissa Luxury Tax Rules, 1995
(4)If the Commissioner, Additional Commissioner or Assistant Commissioner, as the case may be, is satisfied that the State Government is liable to pay interest under Sub-section (6) of Section 8 he shall determine such interest in accordance with the provisions of that sub-section and direct the appropriate Luxury Tax Officer to make payment of such interest to the stockist to whom the tax is refundable.
