Section 4 in Orissa, Sales Tax (Settlement of Arrears) Act, 2011
4. Eligibility for settlement.
- Subject to the other provisions of this Act, an applicant may make an application for settlement of arrears of tax, penalty or interest or both interest and penalty in respect of which assessment has been made under the relevant Act, prior to the 15th day of April, 2008, and pending collection of such arrears on the date of filing of application under the Act.
