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THE ORISSA ADDITIONAL SALES TAX ACT, 1975
THE ORISSA ADDITIONAL SALES TAX ACT, 1975
[For Statement of Objects and Reasons see Orissa Gazette, Extraordinary, dated the 24th March, 1975 (No. 597).]
ORISSA ACT 24 OF 1975
[Received the assent of the President on the 5th May 1975, first published in an extraordinary issue of the Orissa Gazette, dated the 12th May 1975]
AN ACT TO PROVIDE FOR LEVY OF ADDITIONAL TAX ON SALE OR PURCHASE OF GOODS IN ORISSA
BE it enacted by the Legislature of the State of Orissa in the Twenty-sixth Year of the Republic of India, as follows:-
Short title, extent and commencement.
1. (1) This Act may be called the Orissa Additional Sales Tax Act, 1975.
(2) It shall extend to the whole of the State of Orissa.
(3) It shall be deemed to have come into force on the 1st day of April, 1975.
Definitions
[Substituted by the Orissa Additional Sales Tax (Amendment) Act, 1979 (Or. Act 3 of 1979), s.2, w.e.f. the 1st April, 1979.]
2. In this Act, unless the context otherwise requires:-
74 of 1956
(a) “declared goods” shall have the same meaning as in clause (c) of section 2 of the Central Sales Tax Act, 1956;
Orissa Act 14 of 1947.
(b) words and expressions used but not defined shall have the same meanings as are respectively assigned to them in the Orissa Sales Tax Act, 1947 (hereinafter referred to as the said Act).
Levy of additional tax.
3. (1) Every dealer shall, in addition to the tax payable by him for a year under the said Act, be liable to pay additionaltax at such rate not exceeding one percent of his gross turnover for that year, as may be notified, from time to time, by the State Government :
Provided that no additional tax as aforesaid shall be payable on that part of the gross turnover which relates to sale and purchase of declared goods:
Provided further that the State Government may, by notification, subject to such conditions, and restriction, if any, exempt any class of dealers or the turnover relating to any goods or class of goods from the levy of the additional tax and likewise withdraw any such exemption.
(2) The provisions of the said Act shall, mutatis mutandis apply in relation to the said additional tax as they apply in relation to the tax payable under the said Act.]
Power to make rules.
4. (1) The State Government may make rules for carrying out the purposes of this Act.
(2) All rules made under this Act shall, as soon as may be after they are made, be laid before the State Legislature for a total period of fourteen days which may be comprised in one session or in two or more successive sessions and if during the said period State legislature makes modifications, if any, therein, the rules shall thereafter have effect only in such modified form; so, however, that such modifications shall be without prejudice to the validity of anything previously done under the rules.
