Amendment status not verified — confirm the current text below against the official source.
Omitted vide Orissa Act No. 8 of 2003 w.e.f. 13.2.2003. THE ODISHA ROAD SAFETY 6 1[4-B. Levy and payment of one time tax on goods carriage:- (1) Notwithstanding anything contained in Sections-3 and 4 of this Act, but subject to other provisions of this Act, there shall belevied and paidin respect of every goods carriage of the description specified in item 3 of ScheduleI I, the gross vehicle-weight of‘which.does,not exceed 3000 kilograms, one time tax at the rate equal to1O times of the annual rate of tax in respect thereof as specified in Schedulei or 2[six percentum] of the cost of such vehicle, whichever is higher. (2) The levy and payment o_f one time tax shall be for the life time of the goods carriage in respect of which such tax is paid. (3) The levy and payment of onetime tax shall be compulsory in respect of goods carriage referred to in sub-section (1) registered on or after" the commencement of the Orissa Motor Vehicles Taxation (Amend- ment) Ordinance, 2010. (4) The provisions of sections 10 and 16 relating to temporary discontinuance of the use of vehicles and rebate on payment of tax, respectively, shall not apply to the goods carriage in respect of which one time tax is leviable under this section. 3[4C. Levy and payment of one time tax on tractor and trailer: (1) Notwithstanding any thing contained in sections 3 and 4 of this Act, butsubject to othervpiovisions of this Act, there shall be levied and paid in respect of every tractor or trailer or tractor and trailer in combination of the description specified in item 5 of Schedule I, the Laden‘ weight ofwhich doesnot exceed 9500 kilograms, one time tax at the rate equal,to three percentum of the cost ofsuch vehicle: Provided that in case ofa vehicle which- (i) isalready on road in the State of Odisha prior to the com- mencement of the Odisha Motor Vehicles Taxation Amendment) Act; V2017 (here in after, referred to as the appointed date); or (ii) has been purchased or acquired outside Odisha butsbrought to Odisha on or after the appointed date, the one timetax shall be such as may remain after deducting from the usual one time tax, one-fif- teenth for each completed year for which ta-x has been paid, but in no case, such tax shall be less than lone-tenth of such usual one time tax.