Section 16 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
16. Payment of tax by person.
(1)A person, not being an employee as specified in Serial No. 1 of the Schedule to the Act, liable to pay tax, shall make payment of the tax through a treasury challan or a banker's cheque or bank draft accompanied with the challan Form in triplicate duly filled in and shall furnish a Tax Payment Statement in Form XII to the Local Assessing Authority. The tax shall be paid within the period specified in Section 10 of the Act.(2)If it comes to the notice of the Assessing Authority that a person enrolled under Sub-section (2) of Section 6 has failed to pay the amount of tax due from him, in the manner laid down in Sub-rule (1) he shall serve on that person a notice in Form XIII requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for non-payment of tax and why penalty under Sub-section (5) of Section 8 of the Act shall not be imposed, after giving the person a reasonable opportunity of being heard and after holding such enquiry as may be deemed necessary or otherwise, and if the Assessing Authority is satisfied that the tax is payable but it has not been paid, he shall serve a notice of demand in Form XIV on that person or his representative to pay the amount within fifteen days from the date of receipt of the notice.(3)If a person, liable to pay tax, has failed to get himself enrolled, the Assessing Authority shall serve on that person a notice in Form XV requiring him, on a date specified in the notice, to attend in person or through an authorised representative for showing cause for such non-enrolment, after giving the person a reasonable opportunity of being heard and after such enquiry as may be deemed fit or otherwise, and thereafter he shall assess the tax due to the best of his judgement and serve on him a notice of demand in Form XVI to pay the tax within fifteen days from the date of receipt of the notice.Chapter-V
