Section 27(5) in The Orissa Entertainment Tax Rules, 2006
(5)Where a proprietor fails to respond to the notice or comply with the requirement of the notice served under Sub-rule (4), the assessing authority, after giving the proprietor an opportunity of being heard and after considering the explanation given by the proprietor, if any, shall direct the proprietor to pay, by way of penalty under Sub-section (2) of Section 16, in addition to the tax, a sum not exceeding the amount of tax defaulted along with interest payable, if any.
