Section 16(3) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(3)If a person, liable to pay tax, has failed to get himself enrolled, the Assessing Authority shall serve on that person a notice in Form XV requiring him, on a date specified in the notice, to attend in person or through an authorised representative for showing cause for such non-enrolment, after giving the person a reasonable opportunity of being heard and after such enquiry as may be deemed fit or otherwise, and thereafter he shall assess the tax due to the best of his judgement and serve on him a notice of demand in Form XVI to pay the tax within fifteen days from the date of receipt of the notice.Chapter-V
