THE ORISSA STATE TAX ON PROFESSIONS,
TRADES,
CALLINGS AND EMPLOYMENTS ACT, 2000
1. SHORT TITLE, EXTENT AND COMMENCEMENT.
2. DEFINITIONS.
3. APPOINTMENT OF COMMISSIONER AND OTHER OFFICERS.
5. EMPLOYER’S LIABILITY TO DEDUCT AND PAY TAX ON BEHALF OF THE EMPLOYEE.
6. REGISTRATION AND ENROLMENT.
7. RETURNS.
8. ASSESSMENT.
9. ASSESSMENT OF ESCAPED OR UNDER-ASSESSED TAX.
10. PAYMENT OF TAX BY CERTAIN ASSESSES.
11. CONSEQUENCES OF FAILURE TO DEDUCT OR TO PAY TAX.
12. PENALTY FOR NON-PAYMENT OF TAX.
14. APPOINTMENT OF COLLECTING AGENTS.
15. APPEALS.
16. REVISION.
17. ACCOUNTS.
19. RECOVERY OF TAX WHERE TRADE, CALLING, ETC. OF EMPLOYER TRANSFERRED
20. PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PLACE OF WORK, ETC.
21. REFUND.
24. POWER TO TRANSFER PROCEEDINGS.
26. POWER TO ENFORCE ATTENDANCE, ETC.
27. BAR OF JURISDICTION OF COURTS.
28. EXEMPTIONS.
29. LOCAL AUTHORITIES NOT TO LEVY PROFESSION TAX.
31. PROTECTION OF ACTION TAKEN IN GOOD FAITH.
33. POWER TO REMOVE DIFFICULTIES.