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Chapter
I - PRELIMINARY |
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1 |
Short
title and commencement |
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2 |
Definitions
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Chapter
II - TAXING AUTHORITIES AND TRIBUNAL |
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3 |
Taxing
authorities |
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4 |
Orissa
Sales Tax Tribunal |
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5 |
Delegation
of the Commissioner's powers and functions |
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6 |
Power
to transfer proceedings |
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7 |
Person
appointed under section 3 and members of the Tribunal
to be public servants. |
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8 |
Indemnity
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Chapter
III - THE INCIDENCE, LEVY AND RATE
OF TAX |
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9 |
Charge
to tax and incidence |
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10 |
Liability
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11 |
Levy of tax on sale |
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12 |
Levy of tax on purchase |
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13 |
Levy
of tax on containers and packing material |
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14 |
Rates
of VAT |
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15 |
Points
of levy in respect of certain goods |
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16
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Levy
of turnover tax |
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17
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Sales
of goods exempt from tax |
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18 |
Zero rated sales |
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19 |
Net
tax payable |
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20 |
Input
tax credit |
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21 |
Input
tax credit exceeding tax liability |
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22 |
Adjustment
of input tax credit |
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23 |
Credit
notes and debit notes |
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Chapter
IV - REGISTRATION OF DEALERS, CANCELLATION
AND AMENDMENT OF REGISTRATION CERTIFICATE |
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24 |
Persons
liable to be registered |
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25 |
Compulsory
registration of dealers |
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26 |
Voluntary
registration |
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27 |
Security
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28 |
Penalty
for failure to be registered |
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29 |
Liability
in case of grant of registration by mistake |
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30 |
Suspension
of registration certificate |
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31 |
Cancellation
of certificate of registration |
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32 |
Amendment
of the certificate of registration. |
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Chapter
V - RETURN AND RETURN DEFAULTS |
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33 |
Periodical
returns and payment of tax |
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34 |
Default
in filling of return |
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35
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Tax
to be collected by registered dealers |
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36 |
Rounding
off of the amount of tax or penalty |
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37
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Rounding
off of tax or penalty for calculation |
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38
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Scrutiny
of returns |
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Chapter
VI - ASSESSMENT, REFUND AND RECOVERY
OF TAX |
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39 |
Self
assessment |
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40
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Provisional
assessment |
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41 |
Identification
of tax payers for tax audit. |
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42
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Audit
assessment |
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43
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Turnover
escaping assessment |
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44 |
Assessment
of dealer who being liable to pay tax fails to register
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45 |
Assessment
of a casual dealer |
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46 |
Period
of limitation where proceeding for prosecution has been
initiated, not to apply in certain cases |
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47
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Assessment
where proceeding for prosecution has been initiated
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48 |
Exclusion
of time period for assessment |
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49 |
Power
of reassessment in certain cases |
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50 |
Payment
and recovery of tax, interest and penalty. |
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51 |
Special
mode of recovery |
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52 |
Unauthorized
and excess collection of tax by dealer.
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53 |
Consumer
Welfare Fund |
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54 |
Deduction
of tax at source from payment to works contracto |
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55 |
Tax
to be first charge on property |
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56 |
Period
of limitation for recovery of tax |
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57 |
Refund |
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58 |
Refund of tax under special circumstances |
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59 |
Interest
on amount refunded |
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60 |
Power
to withhold refund in certain cases |
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Chapter
VII - ACCOUNTS AND RECORDS |
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61
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Maintenance
of accounts and records etc. |
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62
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Tax
Invoice |
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63
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Electronic
record |
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64 |
Requirement
to provide document and information |
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65 |
Accounts
to be audited in certain cases |
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66 |
Dealer
to declare the name of manager etc. of business |
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Chapter
VIII - LIABILITY IN SPECIAL CASES |
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67
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Liability
in case of transfer of business |
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68 |
Liability
in case of company under liquidation |
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69
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Liability
of partners of firm to pay tax |
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70
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Liability
of guardians, trustees etc. |
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71
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Liability
in other cases |
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Chapter
IX - LIABILITY TO PRODUCE ACCOUNTS
AND SUPPLY OF INFORMATIONS |
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72
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Survey
of unregistered dealers |
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73
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Production
and inspection of accounts and search of premises
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74 |
Establishment
of checkposts and inspection of goods while in transit
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75 |
Restriction
on movement of goods through Railways, Water ways, Air,
Postal and Courier |
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76 |
Control
on Clearing, Forwarding or Booking agent and any person
transporting goods and furnishing of information by such
agent or person |
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Chapter
X - APPEAL, REVISION AND RECTIFICATION |
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77 |
Appeals
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78 |
Appeal
to Tribunal and stay of recovery of dues during pendency
of appeal |
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79 |
Revisional
powers of the Commissioner |
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80
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Revision
by High Court in certain cases |
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81 |
Rectification
of mistakes |
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Chapter
XI - OFFENCES PROSECUTION AND COMPOSITION
OF OFFENCES |
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82 |
Offences
and penalties |
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83
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Offences
by companies and Hindu Undivided Families |
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84 |
Cognizance
of offence |
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85 |
Investigation
of offences |
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86 |
Compounding
of offences |
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87
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Offences
against officers |
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Chapter
XII - MISCELLANEOUS |
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88 |
Bar
to certain proceedings |
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89 |
Disclosure
of information by public servant |
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90 |
Publication
and disclosure of information in respect of dealers
and other persons in public interest |
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91 |
Appearance
before any authority in proceedings |
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92 |
Powers
to summon and take evidence on oath, etc |
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93 |
Transfer
of assets during pendency of proceedings to be void
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94 |
Power
to make rules |
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95 |
Burden
of proof |
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96 |
Manner
of payment of tax, penalty, interest etc |
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97 |
Power
of Government to prescribe fees |
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98 |
Assessment
proceedings etc. not to invalid on certain grounds
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99 |
Clearance
certificate |
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100 |
Provisional
attachment |
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101 |
Special
provision relating to underinvoicing. |
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102 |
Settlement
of disputed tax under appeal or revision |
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102a |
Power
to amend Schedule |
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103 |
Power
to remove difficulties |
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Chapter
XII - REPEAL AND SAVINGS, ADOPTATION AND TRANSITIONAL
PROVISIONS |
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104 |
Repeal
and savings |
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105 |
Adoptations
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106 |
Transitional
provisions |
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107 |
Input
tax credit in respect of stock held on the appointed day
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VAT
Act - Orissa 
