THE ORISSA ENTRY TAX RULE, 1999

CHAPTER – I

Preliminary

1. SHORT TITLE AND COMMENCEMENT.

2. DEFINITIONS.

CHAPTER – II

Rate of Entry Tax

3. RATE OF TAX.

CHAPTER – III

Registration of Dealers

4. APPLICATION FOR REGISTRATION.

5. ASSIGNMENT OF REGISTRATION NUMBERS AND MARKS.

6. RENEWAL OF REGISTRATION.

7. VALIDITY OF REGISTRATION.

8. CANCELLATION OF REGISTRATION.

9. SECURITY.

CHAPTER – IV

Return, Assessment, Payment of Tax and Set Off

10. PAYMENT OF TAX.

11. RETURNS.

12. CONSOLIDATED RETURNS.

13. INCOMPLETE RETURNS.

14. REVISED RETURNS.

15. ASSESSMENT.

16. DEMAND NOTICE.

17. DEDUCTION, EXEMPTION AND ASSESSMENT OF TAX.

18. SET OFF OF ENTRY TAX AGAINST SALES TAX.

19. SET OFF OF ENTRY TAX.

20. REMISSION OF PENALTY.

21. RECOVERY FROM OTHER PERSON.

CHAPTER – V

Appeal and Revision

22. APPELLATE AUTHORITY.

23. PROCEDURE.

24. APPEAL BEFORE THE HIGH COURT.

25. FILING OF APPEAL.

CHAPTER – VI

Miscellaneous

26. SEARCH, SEIZURE, INSPECTIONS AND CONFISCATION.

27. STATEMENT FROM AGENTS.

28. COMPOUNDING OF OFFENCES.

29. POWERS AND FUNCTIONS OF COMMISSIONER.

30. REFUND.

31. FEES.

32. SERVICE OF NOTICE.

33. OPTION FOR SPECIFIED AMOUNT OF TAX.

34. IMPLEMENTATION.