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INTRODUCTION
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1 |
Short Title, Extent And Commencement
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2 |
Definitions
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3 |
Taxing Authority
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3A |
Powers And Functions Of The Commissioner
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3B |
Goods Liable To Purchase Tax
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4 |
Incidence Of Taxation
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4A |
Incidence Of Taxation On Casual Dealer
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5 |
Rate Of Tax
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5A |
Surcharge
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6 |
Tax Free Goods
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7 |
Powers Of The State Government To Exempt Dealers From Tax And To Defer Payment Of Tax
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8 |
Powers Of The State Government To Notify Points At Which Goods Maybe Taxed Or Exempted
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9 |
Registration Of Dealers
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9A |
Voluntary Registration
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9B |
Collection Of Tax By Dealer
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9C |
Provisional Registration
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10 |
Publication Of List Of Registered Dealers
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11 |
Returna
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12 |
Assessment Of Tax
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12A |
Provisional Assessment Tax
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12B |
Assessment Of Tax On Casual Dealers
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12C |
Rounding Off Of Tax, Etc
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13 |
Payment And Recovery Of Tax And Penalty
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13A |
Special Mode For Recovery
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13AA |
Deduction Of Tax At Source From The Payment To Works Contractors
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13AAA |
Deduction Of Tax At Source From The Payment To Small Scale Industry
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13B |
Tax To Be First Charge On Property
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13C |
Period Of Limitation For Recovery Of Tax, Etc
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13D |
Power Of State Government To Exempt Tax In Public Interest
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14 |
Refunds
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14A |
Omitted
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14B |
Refund In Case Of Inter-state Trade Or Commerce
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14C |
Payment Of Interest On Refundable Amount
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14D |
Power To Withhold Refund In Certain Cases
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15 |
Accounts
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16 |
Production And Inspection Of Accounts And Documents And Search Of Premises
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16A |
Establishment Of Checkpost Or Barrier And Inspection Of Goods While In Transit
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16AA |
Regulatory Measures For Transport Of Goods Through Orissa
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16B |
Restriction Of Movement Of Goods
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16C |
Penalties For Contravention Of Provisions Of Sections 16A And 16B
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16D |
Production And Inspection Of Accounts And Documents In Certain Cases
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17 |
Elegation Of Commissioner's Functions
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18 |
Information To Be Furnished Regarding Changes Of Business
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19 |
Tax Payable By Transferee Of Business
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19A |
Tax Of Deceased Dealer Payable By Representatives
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19B |
Liability Of Guardian, Trustees, Etc
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19C |
Liability Of Court Of Wards, Etc
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19D |
Liability On Cancellation Of Certificate
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20 |
Omitted
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21 |
Powers Of Commissioner To Take Evidence On Oath, Etc
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22 |
Bar To Certain Proceedings
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23 |
Appeals And Revision
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23A |
Scheme For Settlement Of Tax
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24 |
Statement Of Case To High Court
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25 |
Offences And Penalties
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26 |
Compounding Of Offences
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27 |
Indemnity And Limitation For Certain Suits And Prosecution
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28 |
Disclosure Of Information By A Public Servant
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28A |
Appearance Before Any Authority In Proceedings
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29 |
Power To Make Rules
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29A |
Rules And Notifications To Be Laid Before The Assembly
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30 |
Exemption Of Inter-state Trade From Taxation
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