THE ODISHA SALES TAX ACT, 1947

 

SECTIONS DESCRIPTION
Section 1. Short title
Section 2. Definitions
Section 3. Taxing authorities
Section 3A. Powers and  functions of the Commissioner
Section 3B. Goods liable to  purchase tax
Section 4. Incidence of Taxation
Section 4A. Incidence of Taxation on casual dealer
Section 5. Rate of tax
Section 5A. Surcharge
Section 6. Tax-free Goods
Section 7. Power of the State Government to exempt dealers from tax and to defer payment of tax
Secton 8. Powers of the 2(State) Government to 3(notify) points at which goods may be taxed or exempted
Section 9. Registration of dealers
Section 9A. Voluntary Registration
Section 9B. Collection of Tax by dealers
Section 9C. Provisional Registration
Section 10. Publication of list of Registered dealers
Section 11. Returns
Section 12. Assessment of tax
Section 12A. Provisional Assessment of tax
Section 13. Payment and recovery of tax and penalty
Section 13A. Special mode of recovery
Section 13AA. Deduction of tax at source from payment to works contractors
Section 13AAA. Deduction of tax at source from the payment to small scale industry
Section 13B. Tax to be first charge on property
Section 13C. Period of limitation for recovery of tax, etc.
Section 13D. Power of State Government to exempt tax in public interest
Section 14. Refunds
Section 14B. Refund in case of Inter-State trade or commerce
Section 14C. Payment of Interest on refundable amount
Section 14D. Power to withhold refund in certain cases Accounts
Section 15. Accounts
Section 16. Production and Inspection of Accounts ...
Section 16A. Establishment of  check-post or barrier and inspection of goods while in transit
Section 16AA. Regulatory measures for transport of goods ...
Section 16B. Restriction of movement of goods
Section 16C. Penalties for contravention of provisions of section 16-A and 16-B
Section 16D. Production and inspection of accounts in certain cases
Section 17. Delegation and Commissioner’s Functions
Section 18. Information to be furnished regarding changes of business
Section 19. Tax payable by transferee of business
Section 19A. Tax of Deceased Dealer...
Section 19B. Liability of Guardian, Trustees, etc.
Section 19C. Liability of Court of Wards, etc.
Section 19D. Liability of Cancellation of Certificate
Section 21. Powers of Commissioners to take evidence on oath, etc.
Section 22. Bar to certain proceedings
Section 23. Appeals and Revision
Section 24. Statement of case to High Court
Section 25. Offences and Penalties
Section 26. Compounding offences
Section 27. Indemnity limitation for certain suits and prosecutions
Section 28. Disclosure of information by a public servant
Section 28A. Appearance before any authority in proceedings
Section 29. Power to make Rules
Section 29A. Rules and Notifications to be laid before the Assembly