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1 |
Short
title, extent and commencement |
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2 |
Definitions
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Chapter
II - TAXING AUTHORITY |
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3 |
Sales
Tax Authorities |
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4 |
Constitution
of Circles, Ranges and Large Tax-payers Units
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5 |
Delegation
of Commissioner’s powers and functions
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Chapter
III - INCIDENCE, LEVY AND RATE OF TAX |
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6 |
Determination
of taxable turnover |
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7 |
Adjustment
of sale price or tax in relation to a taxable
sale, issue of credit note and debit note
|
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8 |
Composition
of tax for works contractor |
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9 |
Dealers
liable to pay turnover tax |
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9a |
Tax
on MRP in certain cases |
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10 |
Calculation
of tax payable |
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11 |
Calculation
of Input Tax Credit |
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12 |
Partial
input tax credit |
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13 |
Input
tax credit in phased manner |
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14 |
Reverse
tax credit |
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Chapter
IV - REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION
OF CERTIFICATE OF REGISTRATION |
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15 |
Application
for registration |
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16 |
Registration
of dealers under special circumstances |
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17 |
Failure
to be registered |
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18 |
Issue
of certificate of registration |
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19 |
Assignment
of Taxpayers’ Identification Number (TIN)
and Small Retailers Identification Number (SRIN)
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20 |
Certificate
of Registration not transferable |
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21 |
Issue
of certificate of registration to the dealer
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22 |
Display
of certificate of registration |
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23 |
Issue
of duplicate copy of certificate of registration
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24 |
Demand
of security |
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25 |
Adjustment
of security for the satisfaction of arrear of
tax etc |
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26 |
Refund
of security |
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27 |
Transition
of registered dealers paying turnover tax to registration
for payment of VAT |
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28 |
Transition
of works contractors paying VAT to payment of
tax by composition |
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29 |
Amendment
of certificate of registration |
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30 |
Cancellation
of certificate of registration |
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31 |
Cancellation
of certificate of registration on failure to make
payment of the security demanded |
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32 |
Suspension
of certificate of registration |
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33 |
Publication
of list of registered dealers/certificate of registration
cancelled/suspended/restored in the Orissa Commercial
Taxes Gazette |
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Chapter
V - RETURN AND RETURN DEFAULTS |
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34 |
Tax
return |
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35 |
Payment
of tax |
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36 |
Notice
to un-registered dealer to file return |
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37 |
Return
in respect of the period from the date of liability
to the date immediately before the date of order
granting registration |
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38 |
Payment
of interest for delayed payment of tax or non-payment
of tax, as per returns furnished, before assessment
|
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39
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40
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Chapter
VI - AUDIT, ASSESSMENT, RECOVERY OF TAX AND REFUND |
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41 |
Selection
of dealers for tax audit |
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42 |
Notice
for audit |
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43 |
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44 |
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45 |
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46 |
Audit
to facilitate voluntary tax compliance |
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47 |
Provisional
assessment |
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48 |
Self
assessment |
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49 |
Audit
assessment |
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50 |
Assessment
of escaped turnover |
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51 |
Assessment
of dealers liable to pay tax under the Act but
fails to get registered |
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52 |
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53
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Order
of assessment |
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54 |
Notice
of demand |
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55
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56 |
Assessment
case record |
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57 |
Payment
of tax, penalty, interest and any other amount
under the Act |
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58
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59
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60
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61
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Intimation
for recovery of enhanced tax, penalty and interest
|
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62
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Penalty
and forfeiture of unauthorised and excess collection
of tax |
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63
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Credit
of unauthorised and excess collection of tax to
consumer welfare fund |
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Chapter
VII - REFUND |
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64 |
Refund
|
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65 |
Refund
under special circumstances |
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66 |
Refund
of input tax credit carried forward beyond a period
of twenty four months |
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Chapter
VIII - ACCOUNTS AND RECORDS |
| |
67 |
Maintenance
of accounts by a registered dealer |
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68 |
Contents of tax invoice and retail invoice
|
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69 |
Records
to be maintained by a registered dealer liable
to pay tax under clause (a) of section 9 |
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70 |
Accounts
to be maintained by a registered dealer liable
to pay turnover tax under clause (b) of section
9 |
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71 |
Issue
of Tax invoice and Retail invoice |
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72 |
The
language in which accounts are to be maintained
|
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73 |
Certificate
to be furnished by the Accountant |
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Chapter
IX - LIABILITIY IN SPECIAL CASES |
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74 |
Liability
in case of transfer of business |
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Chapter
X - LIABILITIY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION |
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75 |
|
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76 |
Search
and Seizure |
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77 |
Manner
of confiscation of goods seized or otherwise |
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78 |
Procedure
for auction sale of goods seized |
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79
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80 |
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81 |
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82 |
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83 |
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84 |
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85 |
Control
on Clearing, Forwarding or Booking agent and any
person transporting goods and information to be
furnished by such agent or person |
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Chapter
XI - APPEAL REVISION AND RECTIFICATION |
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86
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87 |
Submission
of appeal petition |
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88 |
Summary
rejection of appeal |
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89 |
Hearing
of appeal |
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90 |
Procedure
in case of death of several appellants or of sole
appellant |
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91 |
No
abatement by reason of death after hearing |
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92 |
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93 |
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94 |
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95 |
Registration
of appeal |
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96 |
Maintenance
of registers |
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97 |
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98 |
Filing
of memorandum of cross-objection |
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99 |
Notice
of hearing |
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100 |
Procedure
of the hearing |
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101 |
Hearing
in the absence of parties |
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102 |
Fresh
evidence and witness |
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103 |
Adjournment |
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104 |
Procedure
in case of death of one of several appellants
or of sole appellant |
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105 |
Procedure
in case of death of one of several respondents
or of sole respondent |
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106 |
No
abatement for reason of death after hearing |
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107 |
Determination
of legal representative |
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108 |
Procedure
in case of assignment |
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109 |
Procedure
in case of insolvency |
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110 |
Abatement
or dismissal for failure of legal representative
etc., to apply in time may be set-aside |
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111 |
Passing
of order |
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112 |
Certain
matter to be specific in the order |
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113 |
Supply
of copies of order |
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114 |
Return
of exhibits |
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115 |
Copies
of documents on payment of fees |
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116 |
Service
of notice on Government |
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117 |
Officers
of the Tribunal |
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118 |
Application
to the Commissioner for revision |
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119 |
Revision
by the Commissioner suo motu |
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120 |
Order
on appeal or revision to be communicated to the
officer concerned |
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121 |
Order
of assessment, appeal or revision to be communicated
to the dealer |
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Chapter
XII - OFFENCES, PROSECUTION AND COMPOSITION OF OFFENCES |
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122
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Chapter
XIII - TRANSITIONAL PROVISIONS AND MISCELLANEOUS |
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123 |
Input
tax credit in respect of stock held on the appointed
day |
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124 |
Enrolment
of Tax Practitioner |
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125 |
Fees |
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126 |
No fee for any objection |
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126
A |
No fee for certain applications |
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127 |
Grant of certified copy of order |
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128 |
Payment of fees |
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129 |
Manner of issue of clearance certificate to a dealer
or person |
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130 |
Procedure for implementation of provisions relating
to under invoicing |
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131 |
Service of notice |
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132 |
Punishment
for breach of rules |
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133 |
APPENDIX |
VAT
Rules - Orissa 
