LAW DEPARTMENT

NOTIFICATION

The 14th May, 2001

No. 7114- Legis- The following Act of the Odisha Legislative Assembly having been assented to by the Governor on the 5th May, 2001 is hereby published for general information.

 Odisha ACT 3 OF 2001

THE ODISHA SALES TAX (AMENDMENT) ACT, 2001

AN ACT FURTHER TO AMEND THE ODISHA SALES TAX ACT,1947.

Be it enacted by the Legislature of the State of Odisha in the Fifty second Year of the Republic of India as follows:-

    1. This Act may be called the Odisha Sales Tax (Amendment) Act, 2001.
    2. In section 5 of the Odisha Sales Tax Act, 1947 (hereinafter referred to as the principal Act), in sub-section (1),
    1. in the opening portion, for the words "not exceeding twenty –five per cent", in case of other goods" shall be substituted ; and

    2. the following Explanation shall be added at the end, namely:-

"Explanation- For the purposes of this sub-section, "liquor" shall mean liquor as defined in the Bihar and Odisha Excise Act,1915 and shall include India Made Foreign Liquor and any other product covered by the Drugs and Cosmetics Act, 1940 of which more than fifty percent of ingredients are spirit or alcohol or both."

  1. For section 5-A of the principal Act, the following section Shall be substituted , namely-
    1. "5-A. (1) Every dealer shall , in addition to the tax payable by him under this Act, also pay a surcharge at the rate of ten per centum of the total amount of tax so payable by him:

      Provided that the aggregate of the tax and surcharge payable under this Act shall not exceed in respect of goods declared to be of special importance in inter- State trade or commerce by section 14 of the Central Sales Tax Act, 1956 the rate fixed by section 15 of the said Act.

      (2) All provisions relating to the payment, assessment, recovery and refund of the tax under this Act shall, as far as may be, apply to the payment, assessment, recovery and refund of the surcharge."

  2. In section 24 of the principal Act, for sub-section (2), the following sub-section shall be substituted , namely:-

"(2) The petition shall be in the prescribed form, shall be verified in the prescribed manner and shall , when it is preferred by the State Government, be signed by the Commissioner of Sales Tax or such other officer as may be authorised by him in this behalf :

Provided that when the petition is preferred by any person other than the State Government, it shall be accompanied by a fee of rupees one hundred."

 By order of the Governor

 H. MOHAPATRA

Secretary to Government


FINANCE DEPARTMENT

NOTIFICATION

The 17th May, 2001

S.R.O. No. 255/2001 - Whereas the Government of Odisha as well as the Government of India have entrusted some public sector undertakings and other organisations to render social services of rehabilitation and reconstruction work in the cyclone affected districts of Odisha:

And whereas in the notification of the Government Odisha in the Finance Department No. 49786/F., dated the 10th December,1999 the benefit of exemption from payment of tax payable under the Odisha Entry Tax Act,1999 was allowed with effect from the 13th December, 1999 till the 31st March, 2001 on the materials brought into the local areas to be used in the said rehabilitation/ reconstruction work:

And whereas the said work of rehabilitation and reconstruction has not yet been completed and is likely to continue for a longer period for which the concerned executing agencies, engaged in the rehabilitation /reconstruction work have represented to the State Government for extension of the period of exemption;

Now, therefore, in exercise of the powers conferred by section 6 of the Odisha Entry Tax Act, 1999 (Odisha Act 11 of 1999 ), the State Government having been satisfied that it is necessary to do so in the interest of social service, do hereby make the following amendment to the said notification and direct that the same shall be deemed to have come into force with effect from the 1st day of April, 2001, namely:-

AMENDMENT

In the said notification, for the figures , words and comma 31st day of March, 2001" appearing at the end, the figures, words and comma "31st day of March , 2002" shall be substituted .

 

[No.31482-CTA-64/2000-F.]
By order of the Governor

K.C.PARIJA

Deputy Secretary to Government


FINANCE DEPARTMENT

NOTIFICATION

The 17th May, 2001

S.R.O. No. 254/ 2001 Whereas the Government of Odisha as well as the Government of India have entrusted different public sector undertakings and other organisations for undertaking rehabilitation and reconstruction work in the districts of Odisha affected by the cyclone during October,1999;

And whereas in the notification of the Government of Odisha in the Finance Department No. 49783/F, dated the 10th December, 1999 the benefit of sales tax exemption on sale/purchase of materials to be used by the said organisations for the purpose of rehabilitation and reconstruction work in the cyclone affected areas was allowed with effect from the 13th December, 1999 till the 31st March , 2001;

And whereas the said work of rehabilitation and reconstruction has not yet been completed and is likely to continue for a longer period for which the executing agencies engaged in such rehabilitation /reconstruction work have represented to the State Government for extension of the period of exemption;

Now, therefore, in exercise of the powers conferred by section 13-D of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), the State Government having been satisfied that it is necessary so to do in the public interest , do hereby make the following amendment to the said notification and direct that the same shall be deemed to have come into force with effect from the 1st April, 2001, namely:-

AMENDMENT

In the said notification, for the figures, words and comma "31st day of March, 2001" appearing at the end, the figures, words and comma "31st day of March, 2002" shall be substituted.

[No. 31478-CTA-64/2000-F.]
By order of the Governor

K.C.PARIJA
Deputy Secretary to Government

 

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