Section 11(2) in The Orissa Luxury Tax Rules, 1995
(2)After considering the cause, if any, shown by the stockist in pursuance of the notice referred to in sub-rule (1), the Luxury Tax Officer may impose as he may think fit and serve a notice in Form IV upon the stockist specifying a date, not less than 30 days after the issue of the notice, by which payment shall be made, and a date by which the receipted challan in proof of payment of such penalty shall be produced.
