has neither paid any tax nor filed appeal. Subsequently, the Petitioner filed W.P.(C) No. 18845 of 2022 for the self-same relief, which was disposed of as withdrawn vide order dated 5th August, 2022 to work out his remedy available under the statute. Accordingly, the Petitioner filed an appeal before the appellate authority. The Petitioner also approached the R.T.O., Angul to fix suitable installments to pay the tax and penalty. Considering the prayer of the Petitioner, the R.T.O., Angul allowed him to pay the arrear tax as well as penalty by fixing suitable installments. The Petitioner also failed to comply with the same, except paying the first installment as submitted by Mr. Behera, learned Standing Counsel.