THE ORISSA SLES TAX RULES,
1947
CHAPTER – I
1. SHORT TITLE
2. DEFINITIONS
CHAPTER – II
SALES TAX AUTHORITIES
3. THE AUTHORITIES TO
BE APPOINTED FOR ASSISTING THE COMMISSIONER
3A. FUNCTIONS AND DUTIES OF THE DEPUTY COMMISSIONER
CHAPTER – III
CALULATION OF TAXABLE TURNOVER
4. DEDUCTION OF TURNOVER OF SALE/PURCHASE
4A. REFUND OF SALES TAX IN RESPECT OF GOODS PURCHASED AND RETURNED
5. GRANT OF EXEMPTION ON HAND SPINNING
5A. GRANT OF EXEMPTION CERTIFICATE
CHAPTER – IV
REGISTRATION OF DEALERS
6. APPLICATION FOR REGISTRATION
6A. REGISTRATION OF DEALERS UNDER SPECIAL CIRCUMSTANCES
7. GRANT OF REGISTRATION CERTIFICATE
7B. APPLICATION OF SECURITY FOR SATISFACTION OF TAX, ETC.
9.
ASSIGNMENT
OF REGISTRATION NUMBERS AND MARKS
11.
DUPLICATE
COPY OF CERTIFICATE
11A.
RENEWAL
OF REGISTRATION CERTIFICATE
13.
FALSE
STATEMENT OF DECLARATION
14.
AMENDMENT
OR CANCELLATION OF REGISTRATION CERTIFICATE
15.
CANCELLATION
OF REGISTRATION
16.
CANCELLATION
OF REGISTRATION
16A.
CANCELLATION
OF REGISTRATION
16B.
CANCELLATION
OF REGISTRATION
17.
PUBLICATION
OF CANCELLATION OF REGISTRATION OF DEALERS
19.
PUBLICATION
OF LIST REGISTERED DEALERS
21.
PENALTY
FOR NON-SUBMISSION OF RETURN
22.
CALLING
FOR RETURNS FROM UNREGISTERED DEALERS
24.
RETURNS
TO BE SIGNED BY DEALER
25.
EXEMPTION
FROM SUBMITTING RETURNS
26.
SUBMISSION
OF CONSOLIDATED RETURN
26A.
MAINTENANCE
OF ACCOUNT OF
1[ASSESSMENT OF TAX UNDER SECTION 12, 2(12-B AND PAYMENT OF COMPOSITION MONEY UNDER
SECTION 5)]
27.
EVIDENCE
IN SUPPORT OF DEDUCTION CLAIMED
28A.
ASSESSMENT
OF A DEALER FURNISHING ANNUAL RETURN
28B.
PROVISIONAL
ASSESSMENT OF CASUAL DEALERS
28C.
FINAL
ASSESSMENT OF CASUAL DEALER
29.
DEPUTATION
OF INSPECTOR TO HEAR OBJECTION
30.
SUBMISSION
OF REPORT BY INSPECTOR
32A.
NOTICE
FOR SPECIAL MODE OF RECOVERY
33.
RECOVERY
OF TAX FROM A DEFAULTING DEALER
2[PAYMENT OF TAX AND COMPOSITION MONEY]
36.
PAYMENT
OF TAX TO BE MADE BEFORE FURNISHING RETURN
37.
METHOD
OF PAYMENT OF TAX, PENALTY AND INTEREST
37B.
GRANT
OF CERTIFICATE BY THE DEDUCTING AUTHORITY TO THE WORKS-CONTRACTOR
37C.
GRANT
OF CERTIFICATE BY THE DEDUCTING AUTHORITY TO THE SMALL SCALE INDUSTRY
37D.
GRANT
OF CERTIFICATE OF NO DEDUCTION/DEDUCTION OF TAX AT SOURCE
38.
CHALAN
OR POSTAL MONEY ORDER
41. PAYMENT
IN CASH-REFUND PAYMENT ORDER
41A. REFUND
PAYMENT ORDER-VALIDITY
42A.
REFUND
OF TAX IN CERTAIN CASES
42B. REFUND
OF THE AMOUNT PAID AS SECURITY
46. RETENTION
OF BOOKS, REGISTERS OR DOCUMENTS SEIZED
48. SUBMISSION
OF APPEAL PETITION
49. SUMMARY
REJECTION OF APPEAL
50A. PROCEDURE
IN CASE OF DEATH OF APPELLANTS
50B. NO
ABATEMENT BY REASON OF DEATH AFTER HEARING
51. NOTICE
TO PERSON LIKELY TO BE ADVERSELY AFFECTED
52. SECOND
APPEAL LIKELY TO BE ADVERSELY AFFECTED
52A. APPLICATION
FOR REFERENCE UNDER SUB-SECTION (1) OF SECTION 24
53. PRESENTATION
OF APPEALS AND APPLICATIONS
54. REGISTRATION
OF APPEAL AND APPLICATION
57. FILING
MEMORANDUM OF CROSS-OBJECTIONS
60. HEARING
IN THE ABSENCE OF PARTIES
61. FRESH
EVIDENCE AND WITNESS
63. PROCEDURE
IN CASE OF DEATH OF ONE OF SEVERAL APPLELLANTS OF SOLE APPELLANT
64. PROCEDURE
IN CASE OF DEATH OF
65. NO
ABATEMENT BY REASON OF DEATH AFTER HEARING
66. DETERMINATION
OF LEGAL REPRESENTATIVE
67. PROCEDURE
IN CASE OF ASSIGNMENT
68. PROCEDURE
IN CASE OF INSOLVENCY
69. ABATEMENT
OR DISMISSAL FOR FAILURE OF LEGAL REPRESENTATIVE, ETC.
71. CERTAIN
MATTERS TO BE SPECIFIED IN THE ORDER
72. STATEMENT
FOR CASE FOR HIGH COURT
75. COPIES
OF DOCUMENTS ON PAYMENT OF FEES
77. SERVICE
OF NOTICE ON GOVERNMENT
79. APPLICATION
TO COMMISSIONER FOR REVISION
80. REVISION
BY THE COMMISSIONER SUO MOTU
81. PAYMENT
OF EXTRA DEMAND OR GRANT OF REFUND
82. ORDER
ON APPEAL OR REVISION
82A. ORDER
OF ASSESSMENT, APPEAL OR REVISION
83. RECTIFICATION
OF MISTAKES.
84. SERVICE
OF NOTICE AND REQUISITIONS
86. NO
FEE PAYABLE IN CERTAIN CASES
87. GRANT
OF COPY OF ORDER PASSED BY A STA
89. PAYMENT
OF COMPOSITION MONEY
91. SUPPLY
OF STATISTICS BY THE TRIBUNAL
91A. SUBMISSION
OF RETURNS BY BANKS
92C. LIABILITY
ON CANCELLATION UNDER SECTION 4(3)
93B. TAXING
OF MINERAL AND AERATED WATER SOLD IN BOTTLES
93C. TAXING
OF CHEMICAL FERTILISERS
93D. TAXING
OF RICE AND BROKEN RICE
93F. TAXING
OF PATROL, HIGH SPEED DIESEL, LIGHT DIESEL OIL, POWERLINE AND AVIATION SPIRIT
93H. TAXING
OF REFRIGERATORS ETC.
93I. TAXING LUBRICANTS, PESTICIDES ETC.
93K. TAXING ALUMINUM FURNITURE, AIR-CIRCULATORS ETC.
93L. TAXING
OF GOLD AND SILVER ORNAMENTS
94A. INSPECTION
OF GOODS WHILE IN TRANSIT
94B. RESTRICTION
ON MOVEMENT OF GOODS
94C. DECLARATION
OF GOODS TRANSIT PASS-REQUIREMENTS
95. DISPOSAL
OF GOODS CONFISCATED
96. ENROLMENT
OF TAX PRACTITIONER
97. PROCEDURE
TO BE FOLLOWED WHILE SENDING CERTIFICATE
98. INTIMATION
BY THE TAX RECOVERY OFFICER
99. INTIMATION
BY THE SALES TAX OFFICER
100. ATTACHMENT
SUBJECT TO ENCUMBRANCE
104. REMOVAL
& CUSTODY OF PROPERTY IN OTHER CASES
106. SALE
OF PROPERTY IN CASE OF DEFAULT
108. PROCEDURE
IN CASES OF ATTACHMENT OF LIVE-STOCK
109. EXPENSES
OF CUSTODY AND MAINTENANCE
110. DELIVERY
OF MOVABLE PROPERTY, DEBTS AND SHARES
111. TRANSFER
OF NEGOTIABLE INSTRUMENT AND SHARES
112. VESTING
ORDER IN CASE OF OTHER PROPERTY
113. DELIVERY
OF IMMOVABLE PROPERTY IN OCCUPANCY
114. DELIVERY
OF IMMOVABLE PROPERTY OCCUPANCY OF TENANT
115. RESISTANCE
OR OBSTRUCTION FOR POSSESSION OF IMMOVABLE PROPERTY
116. RESISTANCE
OR OBSTRUCTION BY DEFAULTER
117. RESISTANCE
OR OBSTRUCTION BY BONA FIDE CLAIMANT
118. DISPOSSESSION
BY PURCHASER
119. BONAFIDE
CLAIMANT TO BE RESORTED TO POSSESSION
120. RULES
NOT APPLICABLE TO TRANSFER PENDENTELITE