Section 6(1) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(1)In case of revocation of certificate of settlement of arrears, the designated authority may issue notice in Form-IX requiring the applicant to show cause within fourteen days from the date of receipt of the notice as to why the certificate of settlement of arrears issued under sub-section (1) of Section 8 shall not be revoked as per provisions of subsection (1) of Section 12 of the Act.
