Section 18(4) in The Orissa Luxury Tax Rules, 1995
(4)If any sum is payable by the stockist under Sub-rule (3), the Luxury Tax Officer shall serve a notice in Form VIII upon him specifying the date, not less than thirty days after the service of the notice, by which payment shall be made, and he shall also fix a date on which the stockist shall produce the receipted challan in proof of such payment, and if no sum is payable, he shall serve a notice in the said form intimating the result of assessment made.
