Section 13(3) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(3)If any dealer submits a revised return in accordance with Sub-section (3) of Section 8 and if the revised return shows a greater amount of tax to be due than was payable in accordance with the original return, it shall be accompanied by a receipt showing payment in the manner provided in Sub-section (2) of the excess amount.
