Orissa Value Added Tax Act, 2004


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



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