Orissa act 006 of 1999 : Orissa Sales Tax (Amendment) Act, 1999

Section 1. Short title

1. Short title.- This Act may be called the Orissa Sales Tax (Amendment) Act, 1999.

Section 2. Amendment of section 3

2. Amendment of section 3.- In the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (hereinafter referred to as the principal Act) in section 3,-

(i) in sub-section (2), for the words "four members", the words "six members" shall be substituted;

(ii) in sub-section (2-a), for the words "two members" and "other two members", the words "three members" and "other three members" shall respectively, be substituted; and

(iii) in clause (a) of sub-section (2-e),-

(a) in sub-clause (i), for the words "rupees twenty thousand", the words "rupees fifty thousand" shall be substituted;

(b) in sub-clause (ii), for the words "rupees twenty thousand" and "rupees one lakh", the words "rupees fifty thousand" and "rupees five lakhs" shall, respectively, be substituted; and

(c) in sub-clause (iii), for the words "rupees one lakh", the words "rupees five lakhs" shall be substituted.

Section 3. Amendment of section 13-AAA

3. Amendment of section 13-AAA.- In the principal Act, in section 13-A A A, for the words "small scale industry wherever they occur, the word "dealer" shall be substituted.

Section 4. Amendment of section 16

4. Amendment of section 16.- In the principal Act, after the proviso to sub-section (6) of section 16, the following new provisos shall be added, namely:-

"Provided further that where it is not reasonably practicable to take physical possession of any goods so seized under this sub-section and remove it to a safe place due to its volume, weight or other physical character or its perishable nature, the Commissioner may serve an order on the dealer or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of the Commissioner and to keep the goods in safe condition;

Provided further that where the person affected makes payment to the Commissioner, the amount of tax payble in respect of the goods and the penalty equal to the tax payable, the goods so seized shall be released".

Section 5. Insertion of new section 23-A

5. Insertion of new section 23-A.- In the principal Act after section 23, the following new section shall be inserted, namely:-

"23-A. Scheme for settlement of Tax.- (1) Notwithstanding anything contained in this Act, a dealer who has filed or preferred appeal cither under sub-section (1) or sub-section (3) of section 23 which is pending as on 31st cay of December, 1998, may apply to the Commissioner within sixty days from the date of commencement of the Orissa Sales Tax (Amendment) Act, 1999 by exercising option to compound the disputed amount of tax, penalty and interest in the prescribed form along with payment of composition amount to the extent of 60%of the total disputed dues involved in the appeal so pending.

(2) The Commissioner on receipt of the application in the prescribed form shall, after causing such, enquiry as may be deemed necessary, pass an order within sixty days from the receipt of application specifying the disputed amount and the amount computed towards composition.

(3) The order specifying the amount of composition by the Commissioner shall be communicated to the concerned dealer and the Sales Tax Officer concerned.

(4) The payment of, the extra amount, if any, so specified, shall be made within thirty days from the date of receipt of the order and the fact of such payment shall be intimated to the Commissioner and the Sales tax Officer concerned alongwith the proof of payment thereof and a certificate thereon shall be issued by the Commissioner to the concerned dealer.

(5) Every order passed under sub-section (2) determining the sum payable by the concerned dealer shall be conclusive and no matter covered by such order Shall be re-opened in any other proceeding under this Act.

(6) On satisfaction of the amount specified in the order of composition passed under sub-section (2) the appeal or reference filed by the concerned dealer before any authority or the Tribunal under this Act shall be deemed to have been withdrawn.

(7) If the dealer has filed a writ petition or appeal or reference before the High Court or the Supreme Court against any order in respect of tax arrear, he shall file an application before such High Court or Supreme Court to withdraw such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, shall furnish proof of such withdrawal.

(8) Where an appeal has been filed by a Department of the State Government in respect of any issue relating to such tax arrear comprising tax penalty and interest the appellate authority shall proceed to decide the appeal irrespective of such application by the concerned dealer".