Section 15(2) in The Orissa Luxury Tax Rules, 1995
(2)Every stockist liable to pay interest under Sub-section (1) of Section 8 in respect of any period -(a)Where he has furnished return for such period, shall pay sue1-interest at the time of making payment of tax payable in respect of such period.(b)Where he has not furnished return for such period, shall pay such interest, for such period by the date specified in the notice for making payment of assessed luxury tax for such period.
