ORISSA ENTRY TAX ACT, 1999
CHAPTER I
PRELIMINARY
1. SHORT
TITLE, EXTENT AND COMMENCEMENT
2. DEFINITIONS
CHAPTER-II
LEVY OF TAX
3. LEVY
OF TAX
CHAPTER-III
RETURN, ASSESSMENT, PAYMENT, RECOVERY
AND COLLECTION OF TAX
9. PAYMENT
OF TAX FOR ENTRY OF GOODS ESCAPING ASSESSMENT
11 PAYMENT
AND RECOVERY OF TAX
12 RECOVERY
OF TAX FROM CERTAIN OTHER PERSONS
14 TAX
PAYABLE ON TRANSFER OF BUSINESS
CHAPTER-IV
TAX AUTHORITIES
16 APPEALS
18 REVISION
BY THE COMMISSIONER OF ORDERS PREJUDICIAL TO REVENUE
CHAPTER-V
MISCELLANEOUS
21 MAINTENANCE
OF ACCOUNTS BY DEALERS AND ISSUE OF SALE BILLS OR CASH MEMORANDUM
22 POWERS
TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION AND SEIZURE
23 RECOGNITION
OF SALES TAX CHECK-GATE OR BARRIERS FOR THE PURPOSE OF THIS ACT
24 TRANSPORT
OF GOODS BY ROAD THROUGH THE STATE AND ISSUE OF TRANSIT PASS
25 PENALTIES
FOR CONTRAVENTION OF PROVISIONS OF SECTIONS 23 AND 24
26 MANUFACTURES
TO COLLECT AND PAY TAX
27 FORWARDING
AGENCY, ETC TO SUBMIT RETURNS
28 SUBMISSION
OF CERTAIN RECORDS BY OWNERS
35 REFUND
OF TAX IN CERTAIN CASES
36 ASSIGNMENT
OF PROCEEDS OF THE TAX
38 SERVANTS
AND OFFICERS TO BE PUBLIC SERVANTS
39 NOTIFICATIONS
TO BE LAID BEFORE THE ASSEMBLY
40 POWER
TO REMOVE DIFFICULTIES