Section 5(4) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(4)In case of refusal for settlement of arrears of tax, penalty or interest or both penalty and interest under sub-section (2) of Section 8 of the Act, the amount paid by the applicant under sub-section (1) of Section 5 of the Act, shall be treated as payment towards the amount payable under the relevant Act, for the period for which the application has been filed.
