*Orissa Sales Tax (Amendment) Act, 2001**
| [Orissa Act No. 3 of 2001] | [5th May, 2001] |
An Act further to Amend the Orissa Sales Tax Act, 1947.
Be it enacted by the Legislature of the State of Orissa in the Fifty-second Year of the Republic of India as follows:-
* For the Bill, see Orissa Gazette Extraordinary, dated the 4th April, 2001, (No. 550).
** [Received the assent of the Governor on the 5th May, 2001, first published in an extraordinary issue of the Orissa Gazette, dated the 15th May, 2001 (No. 905)]
1. Short title.- This Act may be called the Orissa Sales Tax (Amendment) Act, 2001.
2. Amendment of section 5.- In section 5 of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) (Hereinafter referred to an the principal Act), in sub-section (1),-
(i) In the opening portion, for the words "not exceeding twenty-five per cent", the words "not exceeding seventy-five per cent in case of liquor and twenty-five par cent in case of other goods" shall be substituted and
(ii) the following Explanation shall be added at the end, namely:-
"Explanation-For the purposes of this subjection, "liquor" shall mean liquor as defined in the Bihar and Orissa Excise Act, 1915 (Bihar and Orissa Act 2 of 1915) and shall Include India Made Foreign Liquor and any other product covered by the Drugs and Cosmetics Act, 1940 (23 of 1940) of which more than fifty per cent of ingredients are spirit or alcohol or both."
3. Amendment of section 5-A.- For section 5-A of the principal the following section shall be substituted namely:-
"5-A(1) Every dealer shall, in addition to the tax payable by him under this Act also pay a surcharge at the rate often per centum of the total amount of tax so payable by him:
Provided that the aggregate of the tax and surcharge payable under this Act shall not exceed in respect of goods declared to be of special importance in Inter-State, trade or commerce by Section 14 of the Central Sales Tax Act, 1956 (74 of 1956) the rate fixed by Section 15 of the said Act.
(2) all provisions relating to the payment, assessment, recovery and refund of the tax under this Act shall, as far as may be, apply to the payment assessment, recovery and refund of the surcharge."
4. Amendment of section 24.- In section 24 of the principal Act, for sub-section (2), the following ??? shall be substituted, namely:-
"(2) The petition shall be in the prescribed form, shall be verified in the prescribed manner and shall, when it is preferred by the State Government, be signed by the Commissioner of Sales Tax or such other officer as may be authorised by him in this behalf:
Provided that when the petition is preferred by any person other than the State Government. It shall be accompanied by a fee of rupees one hundred."