Orissa act 008 of 2000 : Orissa Sales Tax (Amendment) Act, 2000

Section 1. Short title

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

Section 2. Amendment or section 3

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

(a) in sub-sect ion (2-b), the following Explanation shall be added at the end, namely:-

"Explanation-Cases allotted to different Benches, other than a Bench consisting of a single member, in accordance with the provisions of sub-section (2-c) as stood prior to the commencement of the Orissa Sales Tax (Amendment) Act; 1999 (Orissa Act 6 of 1999), which are pending but not heard, shall be re-allotted by the Chairman to different Benches in accordance with the provisions of that sub-sections amended by the said Act"; and

(b) in clause (a) of sub-section (2-c), in sub-clause (iii), after the word "Tribunal", the words "including at least one Judicial member and one. Accounts member" shall be inserted.

Section 3. Amendment of section 4

3. Amendment of section 4.- In section 4 of the principal Act, in sub-section (2), for the words "with effect from the month", the words "with effect from the day" shall be substituted.

Section 4. Amendment of section 11

4. Amendment of section 11.- In section II of the principal Act,-

(a) for sub-section (1), the following sub-section shall be substituted, namely:-

"(1) Every registered dealer and every other dealer who is liable to pay tax under this Act, or who may be required so to do by the Commissioner by notice served in the prescribed manner, shall furnish such returns, by such dates and to such authority as may be prescribed.";

(b) in sub-section (2), for the words "registered dealer", the word "dealer" shall be substituted; and

(c) for sub-section (3) excluding the Explanation and proviso occurring there under, the following shall be substituted, namely:-

"(3) If a dealer fails, without reasonable cause, to furnish any return required under sub-section (1) by the prescribed date, the Commissioner may direct that the dealer shall, by way of penalty, pay a sum equal to one-tenth per centum of the tax due or rupees ten, whichever is higher, for every day after the prescribed date during which the dealer fails to furnish the required return".

Section 5. Amendment of section 12

5. Amendment of section 12.- In section 12 of the principal Act,-

(a) in sub-section (4-a), for the words "twenty-four per cent", the words "ten pet cent" shall be substituted;

(b) in sub-section (5), for the words "not exceeding", the words "equal to" shall be substituted; and

(c) in sub-section (8) for the words "not exceeding", the words "equal to" shall be substituted.

Section 6. Amendment of Section 13

6. Amendment of Section 13.- Insertion 13 of the principal Act, in Sub-section (6), for the words "eighteen per cent per annum from the said date for the first three months and thereafter at the rate of twenty-four per cent per annum", the words "ten per cent per annum from the said date" shall be substituted.

Section 7. Amendment of section 13-AAA

7. Amendment of section 13-AAA.- In Section 13-AAA of the principal Act, in sub-section (1), the comma and words "and the amount of sales tax so deducted shall be deemed to be the amount of sales tax collected by the dealer from the State Government" shall be added at the end.

Section 8. Amendment of section 14-C

8. Amendment of section 14-C.- For section 14-C of the principal Act, the following section shall be substituted, namely:-

‘14-C.(1) Amounts refundable under section 14, if not refunded within a period of ninety days from the date of receipt of the application in that behalf from the dealer, shall carry interest at the rate of ten per cent per annum with effect from the date of expiry of the said period:

Provided that-

(a) If the delay or any part thereof in granting the refund within the aforesaid period is attributable to the person to whom the refund is payable, the period of such delay shall be excluded for the purpose of calculation of such interest; and

(b) the interest calculable shall be on the balance of the amount after adjusting the amount of tax, Penalty or other amount due, if any, under this Act from the dealer for any year out of the refundable amount on the date from which such interest is calculable.

(2) No amount, the payment of which has been made by a dealer, whether pursuant to any order passed by any authority under this Act or by a Court, towards any, tax, surcharge, penalty or interest payable for any period, shall, during the pendency of any proceeding including appeal in respect of such tax, surcharge, penalty or interest before any authority under this Act or before any Court, carry any interest".

Section 9. Amendment of section 16-A

9. Amendment of section 16-A.- In section 16-A of the principal Act,-

(a) after sub-section (3) the following sub-section shall be inserted, namely:-

(3-a) Where the officer-in-charge of the check-post or barrier or the officer empowered as aforesaid, while inspecting the goods under transport and the records relating (thereto under sub-section (2), is satisfied after such enquiry as he may deem fit that such goods belongs to a dealer who being liable to be registered under section 9, has failed to get himself registered, he shall seize and confiscate the goods, unless such dealer or the driver or any other person in charge of the goods vehicle or boat used for transport of such goods makes payment to such officer of the amount of tax payable in respect of such goods, to be assessed in the prescribed manner, along with a penalty equal to the tax so payable:

provided that-

(a) before taking action for confiscation of goods under this sub-section, the officer shall give the person affected a reasonable opportunity of being heard and make an enquiry in the manner prescribed, and

(b) no order of confiscation shall be made in respect of goods which are not liable to payment of tax"; and

(b) in sub-section (4), for the word, brackets and figure "sub-section (3)" the Words, brackets and figures "sub-section (3) or sub-section (3-a)" shall be substituted.

Section 10. Amendment of Section 16-C

10. Amendment of Section 16-C.- In section 16-C of the principal Act, in sub-section (1), for the words "not exceeding", the words "equal to" shall be substituted.

Section 11. Amendment of section 24

11. Amendment of section 24.- For section 24 of the principal Act including its marginal heading the following section shall be substituted, namely:-

"24 Revision by High Court.- (1) Within sixty days from the date of receipt of the copy of an order of the Tribunal under sub-section (3) of section 23 affecting any liability of a dealer to pay tax under this Act, or within sixty days of coming into force of the Orissa Sales Tax (Amendment) Act, 2000 for the cases pending before Tribunal for reference to High Court as on the date of doming into force of the said Act, such dealer or as the case may be, the State Government may prefer a petition to the High Court against the order on the ground that the Tribunal has either failed to decide or decided erroneously any question of law:

Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid of it is satisfied that the petitioner had sufficient came for not preferring the petition within that period.

(2) The petition shall be in the prescribed form, shall be Verified in the prescribed manner and shall, when it is preferred by any person other than by an officer empowered by the State Government, be accompanied by a fee of one hundred rupees.

(3) IT the High Court perusing the petition considers that there is no sufficient ground for interfering, it may dismiss the petition summarily.

(4)(a) If the High Court does not dismiss the petition under sub-section (3) it shall, after giving both the parties to the petition a reasonable opportunity of being beard, determine the question or questions of law raised, either reverse, confirm or amend the order of the Tribunal against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or questions of law raised or pass such other order in relation to the matter as the High Court thinks fit.

(b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on the question of law raised, the latter shall amend the order passed by it in conformity with such opinion.

(5) Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition with its finding on any specific question or Issue".

Section 12. Savings

12. Savings.- (1) Any case which is pending before the High Court on a reference or otherwise under section 24 of the principal Act prior to the commencement of this Act shall be deemed to be a revision preferred under the said section as amended by section 11 of this Act and shall be disposed of accordingly.

(2) All applications made to the Tribunal under section 24 of the principal Act for reference to the High Court, which are pending on the date of commencement of this Act, shall lapse and the fee paid with any such application shall be refunded.