Section 19(1) in The Orissa Luxury Tax Rules, 1995
(1)Where a Luxury Tax Officer is satisfied that a stockist is liable to pay interest under Sub-section (1) of Section 8 in respect of any period, and where -(a)return for such period is furnished before assessment under Sub-section (1) of Section 9 he shall determine under Sub-section (5) of that Section the interest payable for such period at any time after the furnishing of such return.(b)return for such period is not furnished before assessment under Section 9, he shall determine under Sub-section (5) of that Section the interest payable for such period at the time of the assessment or thereafter, but no such determination of interest shall be made after the expiry of one year from the date of such assessment.
