Amendment status not verified — confirm the current text below against the official source.
AN: AQT BROVIDE~POR THE; LEVY OF- A TAX ON CERTAIN W D S L BARBIBD; BY. RBms OR INLANO. W A T W W ~ -. IN, mE . q'$4%@) 0E OB~SSA : MWDD. TD.. TVAFIQATE, GERx&IN TMSS IWQJEq, ONr SiOODSI C- BY ROWS~ QR. ICNLATQ WATEQWAYS. - Re iLenack& by. the Legkkature- of' the State of orjssain: the - Mteeobh. Yew of the- Republic of India as fabw :- 1, (i) This Act may be called the Orissa ~ m a - E:p,'t,tz&- tion. (On- Qo;qQs mrcied by. Rbaaa or Inland mencemcnt Wate.rw~y s) Act, 19681 and duratio~, (2) It exten6 to, tlao whale of the State of Orissa. (3) It shall'be deernod t~ !,me cqye,. into force on the 27thdhy-of April kg59 and shall be deemed to have ceased1 to. have eff& imme&i&Iyron - the expiry of the 31 st day of March 1962;. exwpt. as respects things done. qr omif ted t a ,be done befare,s.g&, cesser, orissa A C ~ I an8 sectign, 5 . of :the - Oris:&- Genqal : CJ*uses Act, Of 19377. 1937 shalb be d ~ m e d to b?vg applied.. qpon such cmer as. if 2 , had: tkeq been rep~qlgcl by an Ofissa Act, 2.- In: this-. A& pab.si the conkat ; otherwise DiGniiiocs requires- (I).+"4arnk1~es'~ i-pcludes:.the. @s hndro- calamus: strict=, (salh. Bamboo) and barnha: ow~di,nacea @ m a ! or Dabba Bans) and bambusa tulda and bambusa nu1 ens and oxy tenanthera ngigr~cilieta (Bahw g i o Bans) ; I. FcrrStatmcnt ofObjwts and. Rmsom, see Orism Gqefte, Extrc- ordinary dntcd thc 25th Mamh !968.Wo. 231). 380 THE ~ R I S S A TAXATION ON GOODS CAR~IED BY ROADS [or. Ac(. (2) c(13~at'' means a vessel or water-craft pro- pelled or pulled or towed by hand or steam or mechanical power or any other device ; (3) "Central godown" in respcct of K e ~ ~ d u leaves means the godowl1 where such leaves are finally packed ' and made ready for despatch ; (8 "Commissioner" means. the. .Commissioner appointed under section 7 ; Q " ~ e a l ~ r ' ' means aiiy'6ersbi-i ' who stores at one t ~ m e jute in excQs of fifty maunds or bamboos *in excess of, one thousand in number or kendu-leaves in kxcess of one standard mstund or minerals and mineral- Ores before or afkr.being carried by motor vehicle, cart, trolley, boat, animal or human agency or any other -means except railways or airways aod includes his agent; 3xpIanatim-The-manager or agent of a dealer who resides outside Orissa and who stores such goods shall be deemed to be a dealer for tbc puc.po~s of this Act ; (6) "Goods" means - jute,. . bamboos, kendu leaves, minerak and.minera1-ores ; (7) "Government" means . . the , State Govern- ment of Orissa ; ' (8) "hie" means the fib&xtracted$om plants beIongi11g to the species corchorus capsu- laries and corchorus, oIiforious and the 'fibre known as mesta or bimli extracted from plants of the species hibiscus cannu- ' , pinus and hibiscus sabdarxa-var altissima whether baled or otherwise ; (9) 'tKendu leaves'' means leaves plucked, from kendu trees (d iospyros melanaxyIon) and . made fit for -use' for the manufacture of Biris ; (10) "Maund" means forty standard seers of eighty tolas each ; ( I 2-1 "Minerals and mineral-ores" means thc minerals and mineral ores specified in Schedule 11 ; (12) "Mr~tol- Vchicle" ineans any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is tansmitted thereto from an external or internal source and includes a chassis to which a body hns not been attached and a traiier ; (1 3) "New Industry" mans an industry which starts production in Orissa after the 1st day of April 1958 or an existing industry expanding its production after the said date by at least one-third of its installed capacity ; (14) "Prescribed" means prescribed by ruleS made under this Act ; (1 5) "Registered Dealer" means a dealer regi- stered under this Act ; (16) ccT~oIley'' means a truck running on rails other than thosc operated by the Indian Railways ; and (17) "Year" mcans thc financial year.