Section 5(2) in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
(2)The designated authority may issue notice in Form VI requiring the applicant to show cause within fourteen days from the date of receipt of the notice as to why the application filed under sub-section(1) of Section 5 of the Act, shall not be refused as per provisions of sub-section (2) of Section 8 of the Act:Provided that when the applicant fails to respond to the notice issued under this rule or explanations furnished by the applicant are not up to the satisfaction of the designated authority, the settlement of the arrears of tax, penalty, or interest or both penalty and interest shall be refused by making an order to that effect in Form VII and also endorse a copy thereof to the Sales Tax Officer / assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be, under the relevant Act, or any other Court or Tribunal as required under clause (b) of Section 13 of the Act.
