Section 21(3)(b) in The Orissa Luxury Tax Rules, 1995

[Cites 0, Cited by 0] [Section 21(3)] [Section 21] [Entire Act]

State of Odisha - Subsection

Section 21(3)(b) in The Orissa Luxury Tax Rules, 1995

(b)if the stockist has paid in excess of the amount due from him, the Luxury Tax Officer, after adjustment in the manner referred to in rule 20 with arrear of tax, penalty or interest, if any,in respect of any other period, send a notice in Form XV intimating the stockist the details of such adjustment and the net amount of excess payment, and along with the notice a refund Adjustment Order allowing the refund for the amount paid in excess.

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State of Odisha - Subsection

Section 21(3)(b) in The Orissa Luxury Tax Rules, 1995