ORISSA SALES TAX ACT, 1947
INDEX
1. SHORT TITLE
2. DEFINITIONS
3A. POWERS AND FUNCTIONS OF THE COMMISSIONER
3B. GOODS LIABLE TO PURCHASE TAX
4A. INCIDENCE OF TAXATION ON CASUAL DEALER
5. RATE OF TAX
5A. SURCHARGE
7. POWER OF THE STATE GOVERNMENT TO EXEMPT DEALERS FROM TAX AND TO DEFER PAYMENT OF TAX
8. POWERS OF THE 2(STATE) GOVERNMENT TO 3(NOTIFY) POINTS AT WHICH GOODS MAY BE TAXED OR EXEMPTED.
9B. COLLECTION OF TAX BY DEALERS
10. PUBLICATION OF LIST OF REGISTERED DEALERS
11. RETURNS
12A. PROVISIONAL ASSESSMENT OF TAX
13. PAYMENT AND RECOVERY OF TAX AND PENALTY
13AA. DEDUCTION OF TAX AT SOURCE FROM
PAYMENT TO WORKS CONTRACTORS
13AAA. DEDUCTION OF TAX
AT SOURCE FROM THE PAYMENT TO SMALL SCALE INDUSTRY
13B. TAX TO BE FIRST CHARGE ON PROPERTY
13C. PERIOD OF LIMITATION FOR RECOVERY OF TAX, ETC.
13D. POWER OF STATE GOVERNMENT TO EXEMPT TAX IN PUBLIC
INTEREST
14. REFUNDS
14B. REFUND IN CASE OF INTER-STATE TRADE OR COMMERCE
14C. PAYMENT OF INTEREST ON REFUNDABLE AMOUNT
14D. POWER TO WITHHOLD REFUND IN CERTAIN CASES ACCOUNTS
15. ACCOUNTS
16. PRODUCTION AND INSPECTION OF ACCOUNTS
16A. ESTABLISHMENT OF CHECK-POST OR BARRIER AND
INSPECTION OF GOODS WHILE IN TRANSIT
16AA. REGULATORY MEASURES FOR TRANSPORT OF
GOODS
16B. RESTRICTION OF MOVEMENT OF GOODS
16C. PENALTIES FOR CONTRAVENTION OF PROVISIONS OF 16-A AND
16-B
16D. PRODUCTION AND INSPECTION OF ACCOUNTS IN CERTAIN
CASES
17. DELEGATION AND COMMISSIONER’S FUNCTIONS
18. INFORMATION TO BE FURNISHED REGARDING CHANGES OF BUSINESS
19. TAX PAYABLE BY TRANSFEREE OF BUSINESS
19B. LIABILITY
OF GUARDIAN, TRUSTEES, ETC.
19C. LIABILITY OF COURT OF WARDS, ETC.
19D. LIABILITY
OF CANCELLATION OF CERTIFICATE
21. POWERS
OF COMMISSIONERS TO TAKE EVIDENCE ON OATH, ETC.
22. BAR TO CERTAIN PROCEEDINGS
23AA. SCHEME
FOR SETTLEMENT OF TAX
24. STATEMENT OF CASE TO HIGH COURT
27. INDEMNITY LIMITATION FOR CERTAIN SUITS AND
PROSECUTIONS
28. DISCLOSURE OF INFORMATION BY A PUBLIC SERVANT
28A. APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS