The ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS -. . . EMPLOYMNTS Am, 200
odisha · 2000
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- S. 1(1) This Act may bs called ihe Orissa Tax on professions, Trades, Callings and andEmployments Act, 2000
- S. 2Section 2 defines key terms used throughout the Orissa State Tax on Professions, Trades, Callings, etc. Employments Act, 2000.
- S. 3Section 3 sets tax rates for medical practitioners and dealers based on years of experience and gross turnover.
- S. 4Section 4 imposes a tax on various professions and employments in Odisha, with employers deducting and paying the tax on behalf of employees.
- S. 6Section 6 mandates employers and assessees to obtain registration or enrolment certificates from the assessing authority to pay tax under the Act.
- S. 7(11 Every employer registered under this Act and - every 'enrolled , T i :
- S. 8Section 8 outlines the process for assessing tax returns and penalties for non-compliance and tax evasion.
- S. 9Section 9 sets different annual tax rates for technical consultants based on their years of professional standing in Odisha.
- S. 10Section 10 mandates timely tax payments and imposes late fees and interest for non-compliance.
- S. 11—
- S. 12Section 12 imposes penalties up to 50% for late tax payments in Odisha.
- S. 13The arrears of Lax penally, inicrest or any 01 her amount due under this Ad, shall be recoverable ss an arrear of land
- S. 14Section 14 authorizes the government to appoint collecting agents for levying and collecting taxes under the Act.
- S. 15Section 15 allows non-government assessees to appeal tax orders within 30 days, with certain conditions and fees.
- S. 16Section 16 allows the Commissioner to review and revise tax proceedings, with specific timelines and fees for applications.
- S. 17Section 17 mandates employers to maintain adequate accounts; failure to comply results in penalties.
- S. 18(1) Notwithstanding anythingcontaincd in any law or contract to the contrruy, of-very
- S. 19Section 19 allows the tax, penalty, or interest due from a transferred business to be collected from the new owner.
- S. 20Section 20 allows authorities to inspect and seize documents to ensure compliance with the state tax on professions and employments.
- S. 21The assessing authority must refund penalties, interest, and fees paid in excess to the assessee, either in cash or deducted from future tax dues.
- S. 22Section 22 imposes fines for non-compliance with the Act's provisions without reasonable cause.
- S. 23Section 23 holds company officers liable for offenses committed by the company if they were in charge or negligent.
- S. 24Section 24 allows the Commissioner to transfer proceedings under the Act between officers, with some exceptions.
- S. 25Section 25 allows the assessing authority to permit tax offenders to compound their offense by paying a fine, ending further proceedings.
- S. 26Section 26 grants the Commissioner and other authorities the same powers as a civil court for enforcing attendance and document production.
- S. 27-NO
- S. 28(1) Nothing contained in this Act shdl apply to thc members of the armed forces of the Union serving in any part of Ori
- S. 29Section 29 prohibits local authorities from levying taxes on professions, trades, callings, or employments after the Act's commencement.
- S. 30(13 The Government may, by notification, alter, add to or cancel any item or entry in the Schedule
- S. 31Section 31 protects officers from legal action for actions done in good faith under the Act or its rules.
- S. 32(1) The Government may, by notification, make rules to carry out all or any of the purposes of this Act
- S. 33Section 33 allows the government to issue orders to resolve ambiguities in the Act, with specified rates of tax on various income levels for professionals in Orissa.