The 19th July,2001

S.R.O. No.381/2001 – Whereas the draft of certain rules further to amend the Odisha Sales Tax Rules, 1947, was published as required by sub-section (1) of section 29 of the Odisha Sales Tax Act, 1947 (Odisha Act 14 of 1947), in the extraordinary issue No.169 of the Odisha Gazette dated the 8th February, 2001 in the notification of Government of Odisha in the Finance Department No.4887-CTA-38/2001-F., dated the 6th February, 2001 as S.R.O. No.68/2001 inviting objections and suggestions from all persons likely to be affected thereby till the expiry of a period of fifteen days from the date of publication of the said notification in the Odisha Gazette;

And whereas no objection or suggestion has been received in respect of the said draft during the stipulated period;

Now, therefore, in exercise of the powers conferred by section 29 of the said Act, the State Government do hereby make the following rules further to amend the Odisha Sales tax Rules, 1947, namely:-

  1. (1) These rules may be called the Odisha Sales Tax (Amendment) Rules, 2001.

(2) They shall come into force on the date of their publication in the Odisha Gazette.

2. In the Odisha Sales Tax Rules, 1947 (hereinafter referred to as the said rules), to sub-rule (1-A) of rule 3, the following proviso shall be added, namely:-

"Provided that for smooth administration of the provisions of the Act, with the prior approval of Government in Finance Department the Commissioner may, by notification, subject to such conditions and exception,if any, declare an Inspector of Sales Tax to function as Assistant Sales Tax Officer in respect of a specified check-post or barrier or local jurisdiction".

3. In the said rules, for sub-rule 11-A excluding the provisos thereto, the following sub-rule shall be substituted, namely:-

"(2) If the application for renewal of the certificate of registration is in order and is filed within the time specified in sub-rule (1) and if the dues payable upto the end of the quarter preceding the date of application has been paid and if the Sales Tax Officer has not initiated any proceeding under the Act or under these rules to cancel the registration or to reject the application for renewal within one month from the date of receipt of the application for renewal, then the said certificate of registration shall be deemed to be renewed and shall be endorsed accordingly by the Sales Tax Officer".

4. In the said rules, after sub-rule (2) of rule 28, the following sub-rule shall be inserted, namely:-

"(3) The cases pending under sub-section (5) of sub-section (8) of section 12 of the Act shall be disposed of within one year from the date of the commencement of the Odisha Sales Tax (Amendment)Rules, 2001 and cases under the said sub-sections instituted thereafter shall be disposed of within two years from the date of such institution".

5. In the said rules after rule 28-C, the following new rule shall be inserted, namely:-

"28-D. Provisional assessment of unregistered dealers under section 12-A of the Act – If an unregistered dealer liable to be registered under the Act fails to apply for registration under the Act, the Sales Tax Officer shall, issue notice in Form-VIAA and after giving reasonable opportunity to the dealer of being heard, proceed to provisionally assess him in advance for the year and shall determine the monthly instalment payable by the dealer towards tax provisionally so assessed and it shall remain valid till the dealer is registered under Act."

6. In the said rules, for rule 82, the following rule shall be substituted, namely:-

"82. A copy of the order on appeal or revision, shall be sent to the Officer whose order forms the subject matter of appeal or revision proceeding and also to the Commissioner of Sales Tax. The date of receipt of the order by the Commissioner of Sales Tax shall be deemed to be the date of receipt by the State Government."

7. In the said rules, in rule 84, -

    1. for sub-rule (1), the following sub-rule shall be substituted, namely:-

"(1) The service of any notice, summon or order under the Act and these rules may be effected on a dealer in any of the following ways, namely:-

    1. by giving or tendering it to such Dealer or his Manager or Agent, or the Tax Practioner representing the dealer in the proceeding to which the order or notice relates, or
    2. if such Dealer or Manager or Agent is not present at his place of residence or business by giving or tendering it to some adult member of his family, or
    3. by sending it to him by registered post; or
    4. if none of the ways or modes specified above are possible, by affixing it in some conspicuous place of his known place of business or residence."; and

(b) in sub-rule (2), for the words "notice or requisition", the words "notice, summon or order" shall be substituted.

8. In the said rules, in clause (c) of sub-rule (3) of rule 94,-

    1. in sub-clause (i), for the words "seal and signature by", the words and comma "seal and signature by, or fiscimile signature of" shall be substituted; and
    2. for sub clause (iv), the following sub-clause shall be substituted, namely:-

"(iv) Dealers not registered under the Act shall apply in form XXXIIIA to the Sales Tax Officer/Assistant Sales Tax Officer within whose jurisdiction his place of business is located at least four days before consignment reaches the border check-post or barrier and such Sales Tax Officer/Assistant Sales Tax Officer after due enquiry into the correctness of address and the particulars of business as furnished in the said application Form shall forward the same to the Officer-in-charge of check-post or barrier to allow the consignment to pass. For the purpose of this rule the declaration in Form XXXIIIA, duly authenticated by the Sales Tax Officer concerned, is deemed to be the Way Bill.

Provided that before allowing the vehicle to pass through the check-post or barrier, the Officer-in-charge of the check-post or barrier, shall collect the tax payable by the dealer under the Act along with the penalty, if so imposed under the Act.".

9. In the said rules, in Forms VI and VIII, for the last paragraph opening with the words "In the event of" and closing with the words "Signature-Designation", the following paragraph shall be appropriately substituted, namely:-

"In the event of your failure to comply with all the terms of this notice I shall assess you under section 12 of the Act to the best of my judgement as per the details below:-

Gross turnover for the period


Taxable turnover


Tax payable


Balance tax due



Official Seal                                                                                                 Signature


Date                                                                                                           Designation"

10. In the said rules, after Form VI-A, the following Form shall be inserted, namely:-


(See rule 28)

Whereas it appears to me that you are liable to get yourself registered as a dealer under the Odisha Sales Tax Act, 1947 and that you continue to function as an unregistered dealer in contravention to the provision of the said Act.

Now, therefore, in pursuance to rule 28-D read with section 12A of the said Act, I propose to provisionally assess you for an estimated taxable tunrover of Rs………….with tax payable of Rs…………… for the year ………….. and the said tax is payable by you in monthly instalment of Rs…………..only (Rs……………..) only. In case of you object to the proposed assessment as above you may appear before the undersigned on (date)…………… with your books of accounts or any other documents for examination.

If you fail to appear it shall be presumed that you have no objection to the proposed assessment and the same shall be confirmed. This provisional assessment shall remain valid till you register yourself under the provisions of the Odisha Sales Tax Act, 1947 or till the same is revised under section 12A of the Act.

Official Seal

Date                                                                                                              Signature

Place                                                                                                         Designation"

11. In the said rules, in Part-I of Form XI-C, after serial No.8, the following serial shall be inserted, namely:-

"8-A. Any other component of the contract value not amounting to sale under the Odisha Sales Tax Act, 1947, such as inter-state sale, outside sale, sale in the course of import supported by relevant documents".

12. In the said rules, in Form XXXII, the concluding portion under the headings "(to be filled in the office of the check-post of entry)" and "(to be filled in the office of the check-post of exit)" and the entries against them shall be omitted.

13. In the said rules, after Form XXXIII, the following Form shall be inserted, namely:-


(Declaration of Transport of goods by Unregistered Dealers)

[See rule 94(3)(c)(iv)]







  1. Name & address of the consignor :-
  2. Name & address of the consignee:-
  3. (with registration No., if any)

  4. Place of despatch:-
  5. Destination:-
  6. Name of goods :-
  7. Quantity/ weight:-
  8. Value :-
  9. Consignor’s invoice No. & date:-
  10. Total value of the consignment :-
  11. Mode of transport :-
  12. Vehicle No.:-


I, Shri ________________________S/D/o_____________________________________

Of (address ________________________________declare that the above information is correct to the best of my knowledge and belief.

Signature of the Dealer.".



By order of the Governor

R.N. Mohanty

Under Secretary to Government.


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