Orissa act 005 of 2000 : Orissa Entry Tax (Amendment) Act, 2000

Section 1. Short title

1. Short title.- This Act may be called the Orissa Entry Tax (Amendment) Act, 2000.

Section 2. Amendment of section 2

2. Amendment of section 2.- In section 2 of the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999) (hereinafter referred to as the principal Act), for clause (f) the following clause shall be substituted, namely:-

(f) "Local area" means the areas within the limits of any-

(i) Municipality constituted under the Orissa Municipal Act, 1950.

(ii) Grama Panchayat constituted under the Orissa Grama panchayats Act, 1964 (Orissa Act 13 of 1965);

(iii) other local authority by whatever name called, constituted or continued in any law for the time being in force,

and includes the area within an industrial township constituted under section 4 of the Orissa Municipal Act, 1950 (Orissa Act 23 of 1950);

Section 3. Amendment of section 3

3. Amendment of section 3.- In section 3 of the principal Act,-

(i) in sub-section (1), the words "not later than thirty days after this Act comes into force" shall be omitted;

(ii) to sub-section (1), the following proviso shall be added, namely:-

"Provided that the State Government may direct that in such circumstances and under such conditions and for such period as may be prescribed, a Dealer shall pay in lieu, of tax payable under this Act a sum fixed in the prescribed manner, and in such a case the tax shall be deemed to have been compounded."; and

(iii) the following Explanation shall be added at the end, namely:-

"Explanation-For the removal of doubts, it is hereby declared that where any scheduled goods have been subjected to the levy of Octroi under the Orissa Municipal Act, 1950 (Orissa Act 23 of 1950) prior to the commencement of this Act for entry into any local area, those goods shall not be subjected to the levy of entry tax under this Act for their entry into that area on or after such commencement."

Section 4. Amendment of section 4

4. Amendment of section 4.- In section 4 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:-

"(3) The reduction in tax liability of an importer as provided in sub-section (1) or of an importer or manufacturer as provided in sub-section (2) shall not be allowed, unless the entry tax paid and tax payable under Sales Tax Act are shown separately in the cash memo or the bill or invoice issued by him for the sale by virtue of which such liability accrues."

Section 5. Amendment of section 7

5. Amendment of section 7.- In section 7 of the principal Act, for sub-section (2), the following sub-section shall be substituted, namely:-

"(2) Before any Dealer submits a return under sub-section (1), he shall, in the prescribed manner, pay in advance the full amount of tax payable by him on the basis of such return as reduced by any tax already paid under section 10, or of the composition money fixed under the proviso to sub-section (1) of section 3, as the case may be, and shall furnish alongwith the return satisfactory proof of such payment; and after the final assessment is made, the amount of tax so paid shall be deemed to have been paid towards the tax finally assessed."

Section 6. Amendment of section 25

6. Amendment of section 25.- In section 25 of the principal Act, in sub-section (1), for the words "not exceeding", the words "equal to" shall be substituted.

Section 7. Amendment of Schedule

7. Amendment of Schedule.- In the Schedule to the principal Act,-

(i) in Part I,-

(a) for item 3, the following item shall be substituted, namely:-

"3. Iron and Steel as specified under section 14 of the Central Sales Tax Act, 1956".

(b) for item 23, the following item shall be substituted, namely:-

"23. Polythene, High Density Poly Ethylene (HDPE), Poly Propylene (pp) including wovensack, plastic goods, moulded luggage excluding plastic or moulded furniture.".

(c) for item 28, the following item shall be substituted namely:-

"28. Foot Wear of allvarieties".

(d) in item 32, the words inducing Zarda" shall be added at the end.

(e) in item 37, for the words "combined hardware", the words "combined harvestor" shall be substituted.

(f) in item 38, the expression "all sea food" shall be omitted.

(g) in item 41, after the words "Timber" the, commas and words, "Bamboo, Wood pulp and Mahua flower" shall be inserted.

(h) for item 45, the following item shall be substituted namely:-

"45. Cement, Asbestos including Asbestos Cement, other Asbestos products and Asbestos Cement products and

(i) after item 45, the following items shall be added, namely:-

"46. Rubber and Synthetic Rubber products, including tyres and tubes.

47. Leather goods not including Footwear

48. Carry bags of all varieties, Ladies handbags and Vanity bags of all varieties.

49. Doors, Shutters and Hardware products

50. Automobile spare parts and components

51. Potato

52. Egg

53. Milk powder, Tinned food and beverages

54. Adhesives

55. Plywood, Laminated shoe's, Sheet glass

56. Agarbati

57. Gudakhu

58. Tea and Coffee (loose or packed)

59. Minerals including Bauxite, Chromic, Dolomite, Time stone, Manganese and Iron ore, but not including Coal and Coke.

60. Fruits

61. Fish

62. Sulphur, Rock Phosphates, Ammonia, Sulphuric Acid, Hydrochloric Acid, Liquid Chlorine, Caustic soda, Alumina.

63. Precious and semi-precious gemstones;

(ii) In part II,-

(a) in item 1, for the word "Eatable;*, the words and commas "Toffees Biscuits, Chocolates, Ice cream" shall be substituted.

(b) in item 6, the words "and Photographic films" shall be added at the end.

(c) in item 8, after the words "Voltage stabiliser", the comma, words, letter and brackets, "Uninterrupted power supply System (UPS)" shall be inserted.

(d) in item 9, after the words "Machinery and equipments", the words "and spare parts and components"; shall be inserted, and

(e) after item 10, the following items shall be added, namely:-

"11. Bitumen and Asphalts

12. Elevator and Lift and their spare parts and components

13. Generator and Transformer

14. Mobile telephone and its spare parts and components

15. Poultry

16. Fireworks

17. Clocks, Watches and Time pieces

18. Cushions, mattresses, pillows and other articles made wholly or partly of rubber foam or synthetic resin and plastic foam.

19. Steel Almirah and Steel Cabinet

20. Dry fruits, Jam, Potato chips, Packaged Cashew Nuts and Pickles

21. Cornflakes, Noodles and Pappad

22. Greeting Cards"