Section 5 in Odisha Sales Tax (Settlement of Arrears) Rules, 2012
5. Settlement of Arrears and issue of certificate.
(1)The Certificate of Settlement of arrears issued under sub-section (1) of Section 8 of the Act, shall be in Form V. The designated authority shall cause service of the said Certificate on the applicant 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.(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.(3)(a)The authority as notified by the Government may modify the certificate by rectifying any error apparent on the face of the record as per provisions of sub-section (3) of Section 8 of the Act, after issuing a show cause notice in Form VIII to the applicant to explain 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 of the Act, shall not be modified by rectifying the errors apparent on the face of the record:Provided that when the applicant fails to respond to the notice issued under this rule or the explanations furnished by the applicant are not up to the satisfaction of the said authority, the said authority shall modify the certificate of settlement of arrears issued under sub-section (1) of Section 8 of the Act, by rectifying the errors apparent on the face of the record and the order of modification shall be issued in Form VIIIA.(b)The said authority shall also inform the applicant and the Sales Tax Officer or 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, the fact of passing the order under sub-section (3) of Section 8 of the Act, by endorsing copy of Form VIIIA in their favour.(4)In case of refusal for settlement of arrears of tax, penalty or interest or both penalty and interest under sub-section (2) of Section 8 of the Act, the amount paid by the applicant under sub-section (1) of Section 5 of the Act, shall be treated as payment towards the amount payable under the relevant Act, for the period for which the application has been filed.(5)In case of rejection of application under sub-section (3) of Section 6 of the Act, the amount paid by the applicant under sub-section (1) of Section 5 of the Act, shall be treated as payment towards the amount payable under the relevant Act, for the period for which the application has been filed.
