Keyword(s):
Assessee, Employee, Employer, Government, Person, Profession Tax, Salary
or Wages, Tax
THE ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS -. . . EMPLOYMNTS Am, 2000 TABLE OF CONTENTS I. Short title, extent and commencement 2. Definitions 3. Appointment of Commissioner and other of6cers \ , !4. Levy and charge of tax 5., Employer’s liability to deduct and pay tax on behalf of the employee i’ 6. Registration and enrolment ,: 7. Returns 8. Assessment 9. Assessment of escaped or under-assessed tax . 10. Payment of tax by certain aasessees 11. Consequences of failure to deduct or to pay tax ‘ 12. Penalty for non-payment of tax 13. Recovery of taxes, etc. 14. Appointment of colIectingagcats 15. Appeals 16. Revision 17. Accounts 18. Special mode of recovery 19. Recowry of tax where trade, calhg, etc. of employer transferred 20. Production and inspection of accounts and docummts and search of place of work, stc. 21. Refund 22. Offences and penalties 23. Offenca by companies 24. Power to transfer proceedings 25. Compounding of offences 26, Power to enforce attendance, etc. 27. Bar of jurisdiction of Cou~ 29. Local authorities not to levy profession tax 30. Power to amend sihedu~o 31. protection of action taken in good faith 32. Power to make rules 33. Power to remove difficulties scMd8 27- ORSSSA ACT 7 OF 2000 * THE O&SSA STATE TAX ON PROFESSIONS, TRADB, CALLINGS AND EMPLOYMENTS ACT, ZOO0 , i . ,- [ Received the mcttr of the Guvert~or on t I& 25th Sepsen~ber, 2000′ fir+( Pubiisished it~ a!~ Diraordirrary isare of the Qrissa Gazette, dated t?le 29111 Sepret~nber, 2000 ] h ACT TO PROVIDE FOR THE tWy ANI) COLLECTION OF TAX ON PRO~;ESS)Ol (b) ia sim~ltaneously engaged in employment of more than one emplo~~, and such person furnishes to his ernpIoyer or employers a certificate in the prescribed form declaring, inter alh, that he shaII obtain a certificate of enralment under sub-section (2) of section 6 and pay the tax himself, then the employer or employers of such person shall, not deduct the tax from the saIary or wages payable to such’ person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person. ‘ . .L. Regismtion 6. (1) Every employer ( not being an officer of the State Government or the and Central: ‘Oo~ernment ) liable to pay tax under swion 5 shall obtain a certificate of amImont. regist ration from the assessing authority. in,the prescribed manner. . ,- — (2) Every assessee Iiable to pay tax under this Act ( other than a person earning salary or wages,in -respect of whom the tax is payable by hi0 employtr ) shall . * : . obtain a,’&rtificate .of enrohent from tha assessing authority in the prescriki, manner. , . -. ,., :-.- ‘ I’ (3) Evsry arskee reGired to obtain a oenificate of registrat ion or enrolment. shall, within njnety days ‘from the date of coming into force ofthis Act, or if he was not engaged in any profession, trade, calling or omploymeat on that date, within ninety days of his becoming,liable to pay tax, or in respect of any assessee : referred to in sub-section (Z), within ninety days of his becoming liable to pay tax at ‘+ ‘ rate higher or Iower than the one mentioned in his ,certificate of enrolment, apply for a certificate of registration or enrolment, .or a revised oertjficaie. or enrolment, as the case may be, to the’ assessing authority, in the prescribed form, and the assessjng authority shall, after making such enquiry as may be necessary within thirly days of the reoeipt.of application, grant him such cenificatc of registraiion or enrolment, if the-, application is in order, and where the application is not in order, it shall be rejecled :I ; Provided that the assessing aut horiiy may, – if he is satisfied. that, any employer -. I . at’assessee has failed,.to register or enrol1 h~mself, as lhe case may be, within the . . ,, , said period of =inety days for good and sufticieni reasons he may allow such, employm . . . , , ,. . – .I or assessee,as the case may be, further time not exceeding thirty days for Ib : required ‘ fegistralion or enrolment as he may deem appropriate. . – (4) The assessing authority shall mention in every certificate of registiation or enrolrnmt, as ihe case may be, the amount of tax payable by tho holder according to the ScheduIe, and the ‘date by which it shal1 be paid, and ,such certificate shall serve as a notice of demand for purpose of Section 12. (5) Whcre an assessee liable to registration or enrolment deliberately neglects , ,, , :, ., or wilfully fails: to apply for such certificate wirhin the time as provided in sub- : .. . , – . . , ,:, section (3), the assessing authority may, aEtcr giving him a reasonable opportunitjr- . . . . . .r. of being heard, impose, upon. him a penalty not exceeding rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each ‘ day of ‘dkIay in case of others. . . .. . (6) When an assessec liable to registration or enroIment has delibarately : given false information in any appIication submiited under this section, the assessing authority may, aRer giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupces one thousand. _ . .. . . , . .r,-. Returns. 7. (11 Every employer registered under this Act and – every ‘enrolled , Ti: . . . , .,-. shall furnish to the assessing authority a return in such form, for such periodor pcriods and by such dates as may be prescribed showing therein the salaries or vggea paid by him and the amount of tax deducted by him in respect thereof. (2) Evcry such return shall be accompanied by a treasury ‘challaa or a banker’s cheque or managera cheque issued by a scheduled bank or a cheque marked or mrti%ed by such bank as good for payment or by a crossed bank draft, in proof of payment of full amount of tax due according to the return and return without such proof of payment shall not be deemed to have been duly fled. (3) Where an employer or efirolled person without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after . . him a reasonable opponunity of being heard, imposed upon him a &wnaIiynot , . :, , exceeding rupees five for each day of delay. .: ‘. , – ?. . -fi 8. (1) If the arsossing authority is satifed that the return furnished-by an asras&e: is correct and complete, he may accept the return and if the return appears to h,im . to be incorrect or incomplete he shall, after giving the assessee reasonable : opporlunity of proving the correctness or completeness of the return furnished by him and making such enquiry as he deems. necessary, assess to the best of his judgment, . . ,. . , , .. the amount of tax due from the assessee. … ,.-. . (2) The amount of tax due from any assessee shall ba assessed separately for , , ..,,,. .- , . .-,* each ‘$ar within .a period of five from the expity of the year to which tho .::, assessment ,mIates. . ,. I ‘ . .. : : -3 (3) If any assessep has failed to get himself registered or having ,been..registerad has failed to . furiish the required return, the assessing authority, shill, m.aRergiv&Ig, the asses&, 8 reasonable oppox’tunity ,of making representation and after mak~.qg, such eiiquiry ‘as ha deems nmssaty pass an order assessing the amouof 0[.:tUq,: . .. .. . … – due to the best of his judgement. -. (4) The amount oftax so assessed shall be paid within fifleen days of reecipt of the notice of demand From the assessing authority, . , , . (5) krnaking an asscssmcit under sub-scdioa (I), the assessing authority, if he is satisfied. that the. escapcd assessment was due to wilfiil non-disdosure af information or attempt to evade the tax by the assessr e, may also dirtct to pay in addition to the tax asscsscd, a penally which shall not be less t ban onc and half times the tax so assessed but which shall not exceed lhree time the tax so assessed: … Provided that. no. penalty under this sub-section shall -be .imposed, unless tho ?ssesseea affected has had a reasonable opportunity OF sbowjng cause against the ~mpositlon of such penalty. Arswmeni – .9. If for any reason any tax paynble under this Act has escaped assessment or has Capcd or becn under-asseslcd or assessed at a lower rate than the rate at which it is assesrablc, arm ta~ the assessing authority may, at any time within fivc years from the expiry of the year to which the tax relates, proceed to assess or reassess ihe tax, as the case may be, to the best of his judgment, after issuing a notice to the assessce- concerned and after making such enquiry as he considers necessary : Provided that the tax shall be charged at the rate at which it would have been charged if such tax had not escapcd assessment or, as the case may be, had not been under-assessed or assessed at a ratc lower than the rate at whichit was assessable. Pelmen t 01 10. The amount of tax due from the assesqei for tach year as spccificd in their W b~wtain enrolment &rtificales shall be paid in the prescribed mannerasepltt~. ‘(a) before 30th June, in respect of an as;essee who slands enrolled besore the commencement of a year or is enrolled on or before the 3 1st May of a year ; and Ib) within onc month of the date of enrolment in respecl of an assessee who 1s enrolled after the 31st May of a year. come~uen~ 11. (1) If an assessee (not being an oficer of the State Government or the Central of ffillure to Government) fails to pay tax as rcquired by or under this Act, he shall without dcdnaar lo prejudice to any other qnsequcnces and liabilities which he may incur, be dcerned to P.rtax’ ba an assessee in default iq rcspcct of such tax. , L. ‘ (2) Without prejudice Io the provisions of sub-section (I), an. assessec rcferred to in that sub-section shall be liable to pay simple intetcst at two percentum of-the amount of tax due for each month or part thcrcof for thc period for Which the tax remains unpaid. (3) If an onrolled person fail4 to pay ac tar as requircd by or under Ihis kct, he shall be liable to pay simple intcrcst at lhc rate and in the manner laid down in sub-section (2). 12. lf any assesseb fails without reasonable cause; to makc payment of any Ezi:znt amount of tax within the l imc specified in thc notice of demand, the assssrlng eCtm. authority may, after giving him a reasonable opportunity of making his represatat ion, impose upon him a penalty which shall not be less than twenty-five percentum but not exceeding fifty percent urn of the amount of tax due and the pendty so imposed shell be in addition to the interest pay able under subsection (2) or sub-section (3) of relion 11. 13. The arrears of Lax penally, inicrest or any 01 her amount due under this Ad, shall be recoverable ss an arrear of land revenue. MDoinmn, 14. (1) For carrying out the purposes or this Act, the Goveroment may appoint any, ofcolIatlng of its departments or oEcers as a collceting agent responsible for levy and, collection – -air. of the tax under this Act from such person or class of persons as may be prescribed. – (3 Upon such’appointment, it’shall bc the duty, of such collcqting agcntq to g@rf,out such ~unctioI?S, under ,this Act in thc.jmanicr prescribed and toierlder, mil an,q. oomplete amount 01 the tax levied’and collected to’the Commisaioncr~ in such yannyr I,R~ at.ayh te asihc’may requirc. I . . . .. . (3) Any 05cer authorised by the collrcling aged in this behalf shall have, for the purposes of levy and coIIection 01 tax, such powers as may be pcscrikd. (4) It shall be lawful for the Commissioner, or an oficcr duly authoriscd by ‘.him, to have access to, and to cause production and examination of books, registers, accounls or documents maintained or required to be maintained by the collecting agent for the putposes OF this Act, and thc collecting agent shalI, whenever called upon to do so, produce such books, rcgisiers, accounts or documents for inspection by thc Commissioner or by any oficcr authorised by him in Ihis behalf. A~~eats. 15. (1) Any assesscc (not being an officcr of the Slate Government or the Central Government) aggrieved by any ordcr passed by any authority under the provisions of this Act, not being an order passed under su b-scclion (3) OF section 8, may within thirty days from the date on which the order was served on him, appeal to the appellate authvsity: Providcd that thc appellate aut horily may, for sufficient cause sl~own, admit ao appeal preferred after the expiry oft he pel iod of thirty days- aforesaid. (2) No appeal shall be enlerlained, unlcss the amount of tax or penalty or interest in respect of which the appeal has bccn pmfcrred, has bean paid .in fdl. (3) The appcal shall be in such farm and verified in such manner as may bc prescribed and shall bc accompanied by a fee calculated at the rate of two percenturn of the tax, penalty or j merest under dispute, subject to,.a minimum of rupees fifty and a maximum of rupees one thousand. , . (4) The appallate autnority may, after giving the appellant rin. opportunity of being heard and subject to such rules of procedure as may be prescribed,- (a) coniirm, reduce, enhance or annul or olhelwisc modjfy’the assessment, penalty or interest as ihe case may be ; (b) set aside the asscssmcnt penally or inleresi, as the case may be, an’d direct the assessing authority fo pass a fresh ordcr aftcr such further cnquiry as may be directed ; or (c) pass such other orders as he may th ink fit. (5) Before passing orders under sub-sect ion (41, the appellate authority may make such enquiry as he deoms 6t or mmand thc case to any Subordinale ofices or authority for an enquiry and report on any speciiied point or poims. , (6) Evcry ordcr passcd in appcal undcr this seclion sllall, subject to the provisions of section 16, be f nal. Ravlsion. 16. (1) The Cornmissionur may, either suonrof u or on an applicaiion made to hjm, call for and examine the lecord of thc assessing authority or, as Ihc case may be, of the appellate authority in respect of any proceeding to satisfy himself as to the regularity of any such proceeding or the corrcctncss, IegaIit y or propricly-of any decision taken or order passed thercin and nlny pass such order thereon as he $oms fitr (2) No application undcr sub-section {I) shell be cnicrtained if it is not made wiihin a period of four months from Ibe date of rcccipt of the order and unless it is accompanied by a Tee calcuIalcd at the ratc of tlvo percenturn of the tax, penalty or interest, under dispute subject to a minimum of rupees one hundred and a maximum of rums two thousand. (3) The powers of revision shaH be exercised wil hin a period not ~xcecdiog five years from tho date on ivhich the order was served on the assassee. (4) No order which adversely a5ecis.any assesseed shall be passed under this . . IF~~OD, -unless such asscssm has bean given a reasopable opp~rlunity of being heard.. ‘ … (5) Where thc Comn~issioncr rejccis -any application for revision under *is – . .. ..A he shall record the rcasons for such ~jcciion,
