Act 11 of 1999
20th September 1999
AN ACT TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON THE ENTRY OF GOODS INTO THE LOCAL AREAS OF THE STATE OF ORISSA FOR CONSUMPTION, USE OR SALE THEREIN AND MATTERS INCIDENTAL THERETO AND CONNECTED THEREWITH
BE it enacted by the Legislature of the State of Orissa in the Fiftieth Year of the Republic of India, as follows:-
* For the Bill, see Orissa Gazette, Extraordinary, dated the (No. )
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1. Coal, Coke
2. Cotton yarn, Waste Cotton
3. Iron and Steel in bucket, flat, rods and other products or iron and Steel including those for buildings/structural works.
4. Crude Petroleum Oil
5. Pure silk fabric, silk, artificial silk yarn, raw-silk
6. Drugs & Chemicals including Medicine
7. Furnace Oil
8. Gunny bags, jute twine, jute & jute products
9. Kerosene
10. Safety matches
11. Sheets, rods, etc. of non-ferrous metal including aluminium
12. Bricks & roofing tiles
13. Caustic soda, soda ash & silicate of soda
14. Paper including news-print
15. Hides, skin-raw or dusted
16. Tobacco & Tobacco products
17. Jeera, Dhania
18. Onion & Ginger
19. Sugar
20. Staple fibre yarn
21. Pepper & other spices
22. LPG, Natural gas & other gases
23. Plastic goods, moulded luggage & plastic furniture
24. Tooth brush, tooth paste, tooth po
(1) This Act may be called the Orissa Entry Tax (Amendment) Act, 2005.
(2) It shall be deemed to have been come into force on the 19th day of May, 2005.
In the Orissa Entry Tax Act, 1999 (hereinafter referred to as the principal Act), in section 2,-
In the principal Act, for section 5, the following section shall be substituted, namely :-
"5. (1) Every dealer in Scheduled goods who is,-
shall get himself registered under this Act, in such manner and within such period as may be prescribed.
(2) Where a dealer,-
In the principal Act, for section 7 including its marginal heading, the following section shall be substituted, namely :-
"7. (1) Every registered dealer and every dealer who is liable to get himself registered under this Act shall furnish every month to the Commissioner, a return in such form, by such date as may be prescribed and shall furnish along with such return satisfactory proof of payment of tax payable by him under this Act :
Provided that a dealer who files quarterly return under VAT Act may furnish return under this Act every quarter paying the full amount of such tax as payable for the preceding quarter.
Explanation-A return not accompanied by proof of full payment of the tax due in respect of a tax period shall not be deemed to be a return for the purpose of this section.
(2) (a) If any dealer, having furnished a return under sub-section (1), discovers any omission or error in the return so furnished, he may file a revised return before the
In the principal Act, for section 8, the following section shall be substituted, namely :-
"8. (1) The registering authority may, for proper realisation of tax payable under this Act and for enforcement of lawful conduct of a dealer, who has applied for registration under this Act, demand from him a reasonable security, to be paid in the prescribed manner and if the security so demanded is not paid within such time as may be specified in the order demanding such security, he may, notwithstanding anything contained in this Act, refuse to grant him such registration :
Provided that no security under this Act shall be demanded from a dealer who has applied for registration, if such dealer is already registered under VAT Act and the rules.
(2) In case there is reasonable apprehension or likelihood of evasion of tax the registering authority may, at any time, for reasons to be recorded in writing, demand adequate security or additional security, as the case may be,
In the principal Act, for section 9 including its marginal heading, the following section shall be substituted, namely :-
"9. (1) Subject to provisions of sub-section (2), the amount of tax due from a registered dealer or a dealer liable to be registered under this Act shall be assessed in the manner hereinafter provided, for each tax period or periods during which the dealer is so liable.
(2) If a registered dealer furnishes the return in respect of any tax period within the prescribed time and the return so furnished is found to be in order, it shall be accepted as self-assessed subject to adjustment of any arithmetical error apparent on the face of the said return.".
In the principal Act, after section 9, the following sections shall be inserted, namely :-
"9-A. (1) If no return under sub-section (1) of section 7 is furnished within the prescribed time, the assessing authority may proceed to assess the dealer provisionally for that period, notwithstanding anything contained in section 9-C.
(2) The provisional assessment under sub-section (1) shall be made on the basis of past returns or past records, and, where no such returns or records are available, on the basis of information received by the assessing authority and in every such case the assessing authority shall direct the dealer to deposit the amount of tax so assessed in such manner and by such dates as may be prescribed.
(3) If the dealer furnishes return along with evidence showing full payment of the tax due, interest and penalty, payable, if any, on or before the date specified under sub-section (2), the provisional assessment made under sub-section (1) shall sta
In the principal Act, for section 10 including its marginal heading, the following section shall be substituted, namely :-
"10. (1) Where for any reason all or any of the Scheduled goods brought by a dealer has escaped assessment of tax, or where value of all or any of the Scheduled goods has been under-assessed, or any deduction has been allowed wrongly, the assessing authority, on the basis of information in his possession, may, within a period of five years from the end of the year to which the tax period relates, serve a notice on the dealer in such form and in such manner as may be prescribed and after making such enquiry as he considers necessary and after giving the dealer a reasonable opportunity of being heard, proceed to assess the dealer accordingly.
(2) If the assessing authority is satisfied that the escapement is without any reasonable cause, he may direct the dealer to pay in addition to the tax assessed under sub-section (1), by way of penalty, a sum e
In the principal Act, after section 10, the following section shall be inserted, namely :-
"10-A. In Computing the period of limitation specified for assessment or reassessment, as the case may be, the time during which any assessment or reassessment proceeding remained stayed under the order of a competent Court shall be excluded.".
In the principal Act, in section 11, in sub-section (4),-
In the principal Act, in section 12, in sub-section (1),-
In the principal Act, in section 14, for sub-sections (2), (3) and (4), the following sub-sections shall be substituted, namely :-
"(2) When a firm liable to pay tax, interest or penalty is dissolved, the assessment of the tax, levy of interest and imposition of penalty shall be made as if no dissolution of the firm had taken place, and every person who was at the time of dissolution a partner of the firm and the legal representative of any such partner, who is deceased, shall be jointly and severally liable to pay the tax assessed or interest levied or penalty imposed.
(3) When an Undivided Hindu Family liable to pay the tax, interest or penalty is partitioned, the assessment of the tax, levy of interest and the imposition of penalty shall be made as if no partition of the family had taken place, and every person who was a member of the family before the partition shall be jointly and severally liable to pay the tax assessed or interest levied or penalty imposed.
In the principal Act, for section 15, the following section shall be substituted, namely :-
"15. (1) Persons appointed under any prescribed designation including a Special Commissioner of Sales Tax, an Additional Commissioner of Sales Tax, a Joint Commissioner of Sales Tax, a Deputy Commissioner of Sales Tax, an Assistant Commissioner of Sales Tax, a Sales Tax Officer and an Assistant Sales Tax Officer to assist the Commissioner under VAT Act shall, for the purpose of this Act, exercise such powers and discharge such functions as may be required, by or under this Act within such local area as assigned by the Commissioner under that Act.
(2) Without prejudice to any other functions that the Commissioner may perform under the provisions of this Act, he shall exercise the following powers and discharge the following functions -
In the principal Act, after section 15, the following section shall be inserted, namely :-
"15-A. Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by order in writing, delegate any of his powers and functions under this Act or Rules to any persons appointed under any prescribed designation under VAT Act to assist the Commissioner and any order passed by any such person in exercise of the powers so delegated shall be deemed to be an order passed by that person.".
In the principal Act, for section 16, the following section shall be substituted, namely :-
"16. (1) Any dealer or person aggrieved by an order passed under the provisions of this Act may prefer an appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority).
(2) Notwithstanding anything contained in sub-section (1), no appeal shall lie against-
(3) The appeal under sub-section (1) shall be preferred within thirty days from the date on which the o
In the principal Act, for section 17, the following section shall be substituted, namely :-
"17. (1) Any dealer or person or, as the case may be, the Government, if not satisfied with an order passed under sub-section(7) of section 16 may, within sixty days from the date of receipt of such order prefer an appeal in the prescribed manner to the Tribunal :
Provided that an appeal preferred after a period of sixty days may be admitted by the Tribunal, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
(2) The dealer or person or, the Government, as the case may be on receipt of notice that an appeal has been preferred under sub-section (1) may, notwithstanding that such dealer or person or the Government may not have appealed against such order or any part thereof, within sixty days of the service of the notice, file a memorandum of cross objections, and such memorandum shall be disposed of by the Tribu
In the principal Act, for section 18, including its marginal heading, the following section shall be substituted, namely :-
"18. (1) Subject to rules and for reasons to be recorded in writing the Commissioner may, on his own motion at any time within five years, from the date of passing of an order by any authority subordinate to him, call for records of proceeding in which such order was passed if he considers that any order passed therein is erroneous in so far as it is prejudicial to the interest of revenue, he may, after making or causing to be made such enquiry as he deems necessary, revise any such order :
Provided that any dealer or person likely to be affected by any order passed under this sub-section shall be given a reasonable opportunity of being heard before such order is made.
(2) The Commissioner shall not revise, under sub-section (1), any order, if-
In the principal Act, for section 19, including its marginal heading, the following section shall be substituted, namely :-
"19. (1) Within sixty days from the date on which an order under sub-section (4) of Section 17 was served affecting liability of any dealer to pay tax, or interest, or penalty under this Act, such dealer by petition in writing accompanied by fee of rupees one hundred, or the Commissioner by petition in writing, may move the High Court against the order on grounds of any question of law arising out of such order of the Tribunal :
Provided that the High Court may admit a petition preferred after the period of sixty days as aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within that period.
(2) The petition shall be in the prescribed form and shall be verified in the prescribed manner.
(3) If the High Court, in perusing the petition, considers that there is no sufficient grounds for
In the principal Act, in section 21, in sub-section (1), for the words "Sales Tax Act", the words "VAT Act and the Rules" shall be substituted.
In the principal Act, in section 23,-
"(2) At every check-post or barrier mentioned in sub-section (1) or at any other place when so required by the officer-in-charge of the check-post or barrier or an officer authorised by the Commissioner in this behalf, the driver or any other person in-charge of-
shall stop the goods vehicle, boat or other carrier or the motor vehicle or the machinery or equipment including earthmover, excavator, bulldozer or ro
In the principal Act, in section 24, -
In the principal Act, in section 25, for sub-section (1), the following sub-section shall be substituted, namely :-
"(1) If any person, being the driver, or the person in-charge of a goods vehicle, boat or other carrier or of a motor vehicle referred to in sub-section (3) of section 3 or any machinery or equipment including earthmover, excavator, bulldozer or road roller contravenes the provisions of section 23 or section 24, the officer-in-charge of the check-post or barrier or the officer authorised by the Commissioner in this behalf referred to in sub-section (2) of section 23 may, after giving such person a reasonable opportunity of being heard, direct him to pay, by way of penalty a sum not exceeding twice the amount of tax payable in respect of the Scheduled goods under transport or of the motor vehicle or machinery or equipment referred to in sub-section (2) of section 23, in transit, as the case may be and may, for the purpose of realisation of the penalty, seize suc
In section 26 of the principal Act,-
"(2) Every manufacturer collecting tax under sub-section (1) shall reflect in returns submitted under sub-section (1) of section 7 the particulars of tax so collected along with the proof of payment of tax.".
In the principal Act, in section 29,-
In the principal Act, in section 34,-
"(2) Where any registered dealer or person liable to get himself registered, for the purpose of this Act, claims that any book, document or account kept or found in his business premises or any place including a godown, warehouse, vehicle or vessel over which he has ultimate control, does not relate to his business, the burden of so proving shall be on such dealer or the person, as the case may be.".
In the principal Act, for section 35, the following section shall be substituted, namely :-
"35. (1) Subject to other provisions of this Act and Rules, the assessing authority shall refund to a dealer, or a person, as the case may be, within a period of sixty days of the date of receipt of such order giving rise to such refund, the amount of tax, including interest or penalty or both, if any, paid by such dealer in excess of the amount due from him, through refund adjustment voucher or through refund voucher :
Provided that the assessing authority shall first adjust such excess amount towards the recovery of any amount due in respect of which a demand notice under this Act and Rules has been issued, or any amount due for any period covered by a return but not paid and, thereafter, refund only the balance, if any.
(2) Where any refund is due to any dealer according to the return furnished by him for any period, such refund may provisionally be adjusted by him ag
In the principal Act, after section 37, the following section shall be inserted, namely :-
"37-A. (1) The State Government may, by notification, alter, add to or cancel any item or entry in the Schedule.
(2) References made in this Act to the Schedule, or any entry or item thereof, shall be construed as references to the Schedule or, as the case may be, the Entry or item therut as, for the time being, amended in exercise of the powers conferred by this section.".
In the principal Act, after section 38, the following sections shall be inserted, namely :-
"38-A. With regard to the powers to summon and take evidence on oath, the Commissioner and any person appointed to assist him under VAT Act and the Tribunal shall, for purposes of this Act have the same powers as are vested under section 92 of VAT Act.
38-B. (1) The Commissioner, during the course of inquiry in any proceeding including proceedings related to recovery of any amount due, in respect of any person or dealer or during any inspection or search in relation to the business of any person or dealer under this Act, if he is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, may attach provisionally, by notice in writing, the stock in trade held by such person or dealer, during such enquiry, inspection or search :
Provided that the Commissioner may, by order, revoke such notice if the dealer furnishes to the Comm
In the principal Act, in Section 39, for the words and figures "Sections 3 and 6", the words, figures and comma "Sections 3, 6 and 37-A" shall be substituted.
(1) The Orissa Entry Tax (Amendment) Ordinance, 2005 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act.
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