*Orissa Sales Tax (Second Amendment) Act, 1991**
| [Orissa Act No. 6 of 1992] | [25th January, 1992] |
An Act further to Amend the Orissa Sales Tax Act, 1947.
Be it enacted by the Legislature of the State of Orissa in the Forty-second Year of the Republic of India as follows:-
* For the Bill, see Orissa Gazette, Extraordinary, dated the 17th December, 1991 (No. 1521).
** [Received the assent of the Governor on the 25th January, 1992, first published in an extraordinary issue of the Orissa Gazette, dated the 27th January, 1992]
1. Short title and commencement.- (1) This Act may be called the Orissa Sales Tax (Second Amendment) Act, 1991.
(2) Section 3 shall be deemed to have come into force on the 1st day of December, 1989 and the remaining provisions of this Act shall come into force at once.
2. Amendment or section 3.- In the Orissa Sales Tax Act, 1947 (hereinafter referred to as the principal Act), in section 3,-
(i) in sub-section (2), for the words "three members", the words "four members" shall be substituted;
(ii) in sub-section (2-a), for the words "other member" and "in the super time scale", the words "other two members" and "upgraded super time scale" shall respectively be substituted; and
(iii) in sub-section (2-e),-
(a) for the words "all the members", wherever they occur, the words "three members" shall be substituted; and
(b) for the words "tax and penalty", wherever they occur in clause (a), the words "tax including surcharge, if any, and penalty" shall be substituted.
3. Amendment of section 13.- In the principal Act, in section 13, after sub-section (7), the following sub-section shall be inserted, namely:-
"(8)(i) Notwithstanding anything contained in this Act but subject to the conditions as the State Government may by general or special order specify where a dealer is allowed to defer payment of tax under section 7 and where a loan liability equal to the amount of any such tax payable by such dealer has been raised by the Industrial Promotion and Investment Corporation Limited, such tax shall deemed, in the public interest, to have been paid.
(ii) The conditions to be specified under clause (1) shall include a condition that any tax so deemed to have been paid shall not be shown as payment of tax during the year in which the deferred amount of tax is actually paid."
4. Insertion of new section 13-D.- In the principal Act, after section 13-C, the following section shall be inserted, namely:-
"13-D. Power of State Government to exempt tax in public interest.- Notwithstanding anything contained in this Act, the State Government may, if it is necessary so to do in the public interest, subject to such conditions and exceptions as it may impose, by notification, exempt any specified class of sales or specified sales or purchases from payment of the whole or any part of the tax payable under the provisions of this Act."
5. Amendment of section 29-A.- In the principal Act, in section 29-A, for the word and figure "and 8", the comma, figures, letter and word "8 and 13-D" shall be substituted.