Section 10(2) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(2)If the Commissioner is not satisfied that the return furnished under Section 8 is correct and complete, he shall serve on the dealer a notice requiring him, on the date and hour and place mentioned therein either to attend in person or to produce or cause to be produced any evidence on which he may rely in support of his return.
