(c) in cases of sub-clauses (b) and (c) of clause (iii), with effect from the date on which he becomes so liable, or the date of registration, whichever is earlier.
(2) Every dealer who has become liable to pay tax under this Act shall continue to be so liable until the expiry of three consecutive years during each of which his gross turnover has failed to exceed the taxable limit and his liability to pay tax shall cease on the expiry of the period specified above.
Explanation.- In computing the period of three years, the part of a year shall be ignored.
(3) Every dealer who has ceased to be liable under sub-section (2) shall be again liable to pay tax under this Act with effect from the date immediately following a period not exceeding twelve consecutive months during which his gross turnover again exceeds the taxable limit.
(4) For the purposes of this Act, taxable limit shall be in relation to any dealer who-
| (a) purchases or rece |
| Serial No. | Description |
|---|---|
| 36. | Water other than-
|
| 37. | Articles manufactured from Palm juice, Palm leaves and Coconut leaves such as Baskets, Brushes and Mats |
| 38. | Bhoga meant for being offered to the Deity and "Prasad" of any kind including 'Mahaprasad of any kind' sold within the compound of Sri Jagannath Temple at Puri and the Lingaraj Temple and Ananta Basudeva Temple at Bhubaneswar. |
| 39. | Flattened or beaten rice, commonly known as Chuda/Hudumba, Puffed rice, commonly known as Mudhi, parched rice, commonly known as Khai. |
| 40. | Handicraft goods including hand made coir products. |
| 41. | Sabai Grass and rope made thereof |
| 42. | S |
A proclamation of sale of immovable property shall be drawn up after notice to defaulter and shall state the time and place of sale and shall specify, as fairly and accurately as possible,—
(1) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode, and a copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the office of the Tax Recovery Officer.
(2) Where the Tax Recovery Officer so directs, such proclamation shall also be published in the official Gazette or in a local newspaper, or in both, and the cost of such publication shall be deemed to be cost of the sale.
(3) Where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be given.
No sale of immovable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which a copy of the proclamation of the sale has been affixed on the property or in the office of the Tax Recovery Officer, whichever is later.
The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer.
(1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per centum of the amount of his purchase money, to the Tax Recovery Officer and in default of such deposit, the property shall forthwith be resold.
(2) The full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day from the date of the sale of the property.
In default of payment within the period mentioned in rule 56, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government, and the property shall be resold, and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold.
All persons bidding at the sale shall be required to declare if they are bidding on their behalf or on behalf of their principals, and, in the latter case, they shall be required to deposit their authority and in default their bids shall be rejected.
(1) Where immovable property has been sold in execution of a certificate, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of sale, apply to the Tax Recovery Officer to set aside the sale, on his depositing—
(2) Where a person makes an application under rule 60 for setting aside the sale of his immovable property, he shall not, unless he withdraws that application, be entitled to make or prosecute an application under this rule.
Where immovable property has been sold in execution of a certificate, the assessing authority, the defaulter, or any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Schedule on the ground of a material irregularity in publishing or conducting the sale:
Provided that -
At any time within thirty days of the sale the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the defaulter had no saleable interest in the property sold.
(1) Where no application is made for setting aside the sale under the forgoing rules or where such an application is made and disallowed by the Tax Recovery Officer, he shall (if the full amount of the purchase money has been paid) make an order confirming the sale, and thereupon, the sale shall become absolute.
(2) Where such application is made and allowed and where, in the case of an application made to set aside the sale on deposit of the amount and penalty and charges, the deposit is made within thirty days from the date of the sale, the Tax Recovery Officer shall make an order setting aside the sale:
Provided that no order shall be made unless notice of the application has been given to the persons affected thereby.
When a sale of immovable property is set aside, any money paid or deposited by the purchaser on account of the purchase together with the penalty, if any, deposited for the payment to the purchaser, and such interest as the Tax Recovery Officer may allow, shall be paid to the purchaser.
(1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate in Form 10 specifying the property sold and the name of the person who at the time of sale is declared to be the purchaser.
(2) Such certificate shall state the date on which the sale became absolute.
(1) Where an order for the sale of immovable property has been made, if the defaulter can satisfy the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease or private sale of such property, or some part thereof or of any other immovable property of the defaulter, the Tax Recovery Officer may, on his application, postpone the sale of the property comprised in the order for sale, on such terms and for such period as he thinks proper, to enable him to raise the amount.
(2) In such case, the Tax Recovery Officer shall grant a certificate to the defaulter, authorising him within a period to be mentioned therein, and notwithstanding anything contained in this Schedule, to make the proposed mortgage, lease or sale:
Provided that all moneys payable under such mortgage, lease or sale shall be paid, not to the defaulter, but to the Tax Recovery Officer:
Provided further that no mortgage, lease or sa
Every resale of immovable property in default of payment of the purchase money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period herein before provided for the sale.
When the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum for such property or for any lot, the bid shall be deemed to be the bid of the co-sharer.
(1) No order for the arrest and detention in civil prison of a defaulter shall be made unless the Tax Recovery Officer has issued and served a notice in Form 11 upon the defaulter calling upon him to appear before him on the date specified in the notice and to show cause why he should not be committed to the civil prison, and unless the Tax Recovery Officer, for reasons recorded in writing, is satisfied -
(2) Notwithstanding anything contained in sub
When a defaulter appears before the Tax Recovery Officer in obedience to a notice to show cause or is brought before the Tax Recovery Officer under rule 68, the Tax Recovery Officer shall proceed to hear the assessing authority and take all such evidence as may be produced by him in support of execution by arrest, and shall then give the defaulter an opportunity of showing cause why he should not be committed to the civil prison.
Pending the conclusion of the enquiry, the Tax Recovery Officer may order the defaulter to be detained in the custody of such officer as he may think fit or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance when required.
(1) Upon the conclusion of the enquiry the Tax Recovery Officer may make an order for the detention of the defaulter in the civil prison and shall, in that event, issue a warrant of detention in Form 13 and cause him to be arrested if he is not already under arrest :
Provided that in order to give the defaulter an opportunity of satisfying the arrears, the Tax Recovery Officer may, before making the order of detention, leave the defaulter in the custody of the officer arresting him or of any other officer for a specified period not exceeding fifteen days, or release him on his furnishing security to the satisfaction of the Tax Recovery Officer for his appearance at the expiration of the specified period if the arrears are not so satisfied.
(2) When the Tax Recovery Officer does not make an order of detention under sub-rule (1), it shall, if the defaulter is under arrest, direct his release.
(1) Every person detained in the civil prison in execution of a certificate may be so detained -
Provided that he shall be released from such detention -
Provided further that where he is to be released on the request of the assessing authority, he shall not be so released without the order of the Tax Recovery Officer.
(2) A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from hi
(1) The Tax Recovery Officer may order the release of a defaulter who has been arrested in execution of a certificate upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of the Tax Recovery Officer and that he has not committed any act of bad faith.
(2) If the Tax Recovery Officer has ground for believing the disclosure made by a defaulter under sub-rule (1) to have been untrue, it may order the re-arrest of the defaulter in execution of the certificate, but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by rule 72.
(1) At any time after a warrant for the arrest of a defaulter has been issued, the Tax Recovery Officer may cancel it on the ground of his serious illness.
(2) Where defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil prison.
(3) Where a defaulter has been committed to the civil prison, he may be released therefrom by the Tax Recovery Officer on the ground of existence of any infectious or contagious disease or on the ground of his suffering from any serious illness.
(4) A defaulter released under this rule may be re-arrested but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by rule 72.
(5) An order of release under second proviso to sub-rule (1) of rule 72 or sub-rule (1) of rule 73 or under this rule shall be made in Form 14.
For the purpose of making an arrest under this Schedule,—
The Tax Recovery Officer shall not order the arrest and detention in the civil prison of—
(1) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall be borne by the assessing authority.
(2) Such sum shall be calculated on the scale fixed by the Government for the subsistence of judgement-debtors arrested in execution of a decree of a Civil Court.
(3) Sums payable under this rule shall be deemed to be costs in the proceeding:
Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.
The Tax Recovery Officer shall have the powers of a Civil Court while trying a suit for the purpose of receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the production of documents.
(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie to the Commissioner.
(2) Every appeal under this rule must be presented within thirty days from the date of the order appealed against.
(3) Pending the decision of any appeal, execution of the certificate may be stayed if the Commissioner so directs, but not otherwise.
Any order passed under this Schedule may, after notice to all persons interested, be reviewed by the Officer who made the order, or by his successor in office on account of any mistake apparent from the record.
Where any person has under this Schedule become surety for the amount due by the defaulter, he may be proceeded against under this Schedule as if he were the defaulter.
Nothing in this Schedule shall affect any provision of this Act whereunder the tax is a first charge upon any asset.
To The Tax Recovery Officer.
Sir, This is to certify that Sri ..................................... doing business as...........(owner/proprietor/partner karta/director etc.) of (name & style of business) of M/s...................................at (place)...................................is in arrears of tax/ penalty/ interest as shown in the following Table. I request you to take action to recover the said amount of Rs...................................under sub-section (7) of section 50 of the Orissa Value Added Tax Act, 2004.
| Year of assessment | Date of assessment order | Date of service of demand notice | Amount in arrears | Whether tax or penalty or interest |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| Total |
Yours faithfully, Assessing Authority
This is to certify that the following property :-
| Sl. No. | Survey No. | Boundaries | Village | Tahasill and district | Extent | Name of the defaulter who held the property |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
has been sold to...................................in public auction of the property held under section 50(7) of the Orissa Value Added Tax Act, 2004 and the rules on...................for Rs...................and the (purchaser)...................has been declared to be the purchaser of the said property at the time of the sale. The sale price of the said property was received on...................The sale was confirmed and became absolute.
Dated the .....................20...... Tax Recovery Officer
To ...................................
Whereas a certificate has been drawn up by the ...................................(Assessing Authority) for recovery of arrears from you under sub-section (7) of section 50 of the Orissa Value Added Tax Act, 2004; and
And whereas you have failed to pay the amount specified in the Notice in Form 2 served on you and it is proposed to execute the above certificate by arrest and imprisonment of your person;
You are hereby directed to appear before the undersigned on the ............. day of .....................20 ...............at...................A.M./P.M. and show cause why you should not be committed to the civil prison in execution of the said certificate.
Dated the .....................20...... Tax Recovery Officer
(See sub-rule (3) of rule 68)
To
The Superintendent / Officer-in-charge ........................................................... Jail.
Whereas a certificate was drawn up by the ............................ (Assessing Authority) for recovery of arrears from Shri .................................., (address) .................................... and as per the said certificate an amount of Rs. ..................... is to be recovered from the defaulter, and the sum of Rs. ........................., as noted below, is due from the said defaulter in respect of the said certificate :-
| Rs. | P. | |
|---|---|---|
| Certificate amount / specified amount | ..... | |
| Cost and charges | ..... | |
| Interest up to the date of issue of this warrant | ..... | |
| Total |
And whereas the said sum of Rs. .............
(See rule 71)
To
The Superintendent / Officer-in-charge ........................................................... Jail.
Whereas Shri ................................................................ has been brought before the undersigned under a warrant in execution of a certificate drawn up by the ............................ (Assessing Authority) for recovery of arrears from him and whereas he has not satisfied the undersigned that he is entitled to be discharged from custody and has not paid the amount due from him as detailed below :-
| Rs. | P. | |
|---|---|---|
| Certificate amount / specified amount | ..... | |
| Cost and charges | ..... | |
| Interest | ..... | |
| Total |
Whereas the undersigned is satisfied that Shri ................................ should be committed to the civil prison and an o
Take notice that you have failed to pay Rs...................................being the arrears of tax/ penalty/ interest levied on you under the Orissa Value Added Tax Act, 2004 and/ or the details of which are furnished in the following Table. If the said amount is not paid within a period of fifteen days from the date of service of the notice, it shall be recovered by attachment and sale of your movable or immovable property. In addition to the said amount you will also be liable to pay the expenses involved in the attachment and/ or sale of your movable and / or immovable property.
| Assessment year to which the amount in arrears relate | Whether the amount due is tax or penalty or interest | The amount in arrears (tax or penalty or interest should be shown separately) | Date of service of the demand notice in respect of the amount in arrear | Date on which the amount became due |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 |
Whereas Shri ................................... has failed to pay Rs...................................being the tax/ penalty/ interest, the details of which are furnished in the Table below, the movable property of the said Shri ................................... as set forth in the Schedule here unto annexed or which shall be found by the undersigned shall be attached and sold unless the said Shri...................................pays the said sum of Rs...................................(in words)...................................with Rs...................................towards the cost of this attachment.
| Amount in arrears | Whether tax/ penalty/ interest |
|---|---|
| 1 | 2 |
SCHEDULE
Dated the .....................20...... Tax Recovery Officer
To ...................................
Whereas Shri ................................... has failed to pay Rs...................................being the tax/ penalty/ interest, it is ordered that said Shri ................................... be and is hereby prohibited and restrained, until further order by the undersigned.
To The Munsif/ Judge of the Court of...................................
Sir, I have the honour to inform you that the decree obtained in your Court on the day of .....................20 ............... by Shri...................................in Suit No...................................of 20 ............... has been attached by the undersigned in execution of a certificate issued by the assessing authority. You are therefore requested to stay the execution of the decree of your court until you receive an intimation from the undersigned that the present notice has been cancelled or until execution of the said decree is applied for by the assessing authority, i.e................ or by Sri...................................
Yours faithfully, Tax Recovery Officer
Dated the .....................20......
To Shri...................................
Whereas you have failed to pay Rs...................................being the tax/ penalty/ interest, you are hereby prohibited and restrained until further order by the undersigned from transferring the share or interest you have in the property specified below or from charging it in any way.
Description of the property ...................................
Dated the .....................20...... Tax Recovery Officer
To ...................................
Sir, The assessing authority, i.e.,...................................has issued a certificate under rule 2 of Schedule E to the Orissa Value Added Tax Act, 2004 for recovery of Rs...................................from Shri...................It is stated that Rs...................................is due by you to said Shri ...................................on account of ................................... (Specify how much money is due and on what account)...................................I request that you will hold the said money subject to the further order by me.
Yours faithfully, Tax Recovery Officer
Dated the .....................20......
Name and address of the defaulter ...................................
Whereas an order has been made by the undersigned for the sale of the attached property specified in the Schedule below in satisfaction of the certificate issued by the assessing authority...................................under rule 2 of the Schedule E to the Orissa Value Added Tax Act, 2004 for Rs...................................interest thereon and costs of this execution.
The sale will be by public auction and the property shall be put up for sale in the lots specified in the Schedule below. The sale will be of the right, title and interest of the defaulter said Shri...................................and the liabilities are those specified in the Schedule below against each lot.
In the absence of any order of postponement the sale will be held at...................at...................A.M. In the event however the entire amount due is tendered or paid before the knocking down of any lot
PART I
To ...................................(Defaulter)
Take notice that you have failed to pay the amount of Rs...................................being the arrears of tax/ penalty/ interest payable by you under the provisions of the Orissa Value Added Tax Act, 2004 within the time specified in the recovery notice served on you on...................................The immovable property mentioned in the following Table are, therefore, hereby attached and they will be sold for the recovery of the said amount. You are hereby prohibited from transferring or charging the said property in any way and any transfer or charge created by you shall be invalid.
| Sl. No. | Survey No. | Boundaries | Village | Taluk | District | Name of the defaulter who holds the property |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
PART II
To The General Public
(See section 14)
| Sl. No. | Description of goods |
|---|---|
| 1. | Bullion |
| 2. | Gold Articles |
| 3. | Precious stones including synthetic gems and pearls of all types |
| 4. | Silver articles |
| Sl. No. | Name of the Commodity |
|---|---|
| 1. | Agricultural implements not operated manually or not driven by animal |
| 2. | All equipments for communications such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc. |
| 3. | All intangible goods like copyright, patent, rep license etc. |
| 4. | All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles |
(See section 14)
| Sl. No. | Description of goods | Rate of tax as applicable |
|---|---|---|
| 1. | Liquor including Country Liquor | 20% |
| 2. | Molasses | 20% |
| 3. | Motor spirit including petrol, High Speed Diesel and Aviation Turbine Fuel and Light Diesel Oil. | 20% |
| 4. | Narcotics | 20% |
| 5. | Rectified Spirit | 20% |
[See sub-section (8) of section 2 and sub-section (5) of section 20]
| Sl. No. | Description of goods |
|---|---|
| 1. | Capital goods purchased or paid prior to 1.4.2005 |
| 2. | Capital expenditure incurred prior to the date of registration under VAT |
| 3. | Capital goods not connected with the business of the dealer |
| 4. | Capital goods used in manufacture of goods or providing services or trading activities which are not liable to tax under VAT |
| 5. | Capital goods used in energy/power including captive power. |
| 6. | Capital or other expenditure on land, civil structure or construction |
| 7. | Second hand purchase or subsequent purchases of capital goods |
| 8. | Vehicles for conveyance and transportation |
[See sub-section (7) of section 50]
1. Definitions.- In this Schedule, unless the context otherwise requires, -
[See sub-rule (5) of rule 74]
To
The Superintendent / Officer-in-charge
..................... Jail.
Under orders passed by the undersigned this day, you are hereby directed to forthwith set free Shri .................................................... who is now in your custody as a result of the warrant of detention issued by the undersigned on the ............ day of ........... 20 ...........
Dated the ........................20......
Tax Recovery Officer
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