Section 21(2) in The Orissa Luxury Tax Rules, 1995
(2)If any amount of luxury tax, penalty or interest is modified in consequence of any assessment made or order passed on appeal, revision under Section 15, after the proceedings under sub-rule (1) have been commenced, a notice in Form XV shall be sent to the stockist and the Collector intimating the modified amount of tax, penalty or interest due, and the Collector shall upon receipt of such information, take steps for recovery of the amount so modified as if the proceedings were started for such modified amount.
