Section 3 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
3. Levy of tax.
(1)There shall be levied and collected from every retail dealer a tax on the retail sales at the rate of two annas per gallon of the motor spirit sold :Provided that the Provincial Government may from time to time by notification vary the rate at which the tax shall be levied and collected.(2)If any tax payable under sub-section (1) is not paid within the time fixed by a notice issued in accordance with the rules made under this Act, the authority to whom such tax is payable may, in lieu thereof, recover any sum not exceeding double the amount of the tax so unpaid which such authority may think it reasonable to recover.
