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Orissa Value Added Taxes, 2005

These rules may be called the Orissa Value Added Tax Rules, 2005.

They shall come into force from such date as the Government, may, by notification specify.

Definitions. - In these rules, unless there is anything repugnant in the subject or context –

1. ''Agent'' means a person authorised by a dealer in writing to appear on his behalf before any Sales Tax authority or the Tribunal, being-
   1. a relative of the dealer; or
   2. a person regularly employed by the dealer; or
   3. an advocate or any other person entitled to plead in any Court, or
   4. a person, who has been enrolled as a member of the Institute of Chartered Accounts of India or the Institute of Cost and works Accountants of India, or has passed the degree examination in Commerce recognised by any Indian University incorporated by law for the time being in force, and such other person, enrolled by the Commissioner as a tax practitioner under rule 124; or
   5. in the case of Government, the State Representative appointed in this behalf.
2. ''Appendix'' means the appendix appended to these rules;
3. ''Assistant Commissioner'' means Assistant Commissioner of Sales Tax appointed by that designation by the Government under section 3 to assist the Commissioner;
4. ''Assistant Sales Tax Officer'' means in respect of any place of business of a dealer, the Assistant Sales Tax Officer appointed by that designation by the Government under section 3 to assist the Commissioner, within whose jurisdiction that place of business is situated;
5. ''Commissioner'' means the Commissioner of Sales Tax and includes any officer to whom the Commissioner may delegate under section 5 his powers and duties under the Act;
6. ''Form'' means a form appended to these rules;
7. ''Government treasury'' means in relation to a dealer registered within the jurisdiction of any Sales Tax Officer or Assistant Commissioner of Sales Tax, the treasury, special treasury or sub-treasury, as the case may be, of the district, subdivision or Tahasil where the dealer’s place of business, within that jurisdiction, is situated;
8. ''Quarter'' means a period of three months ending on 31st March, 30th June, 30th September and 31st December;
9. ''Registrar'' means the person who is for the time being discharging the functions of the Registrar of the Tribunal;
10. ''Repealed Act'' means Orissa Sales Tax Act, 1947;
11. ''Sales Tax Officer'' means in respect of any place of business of a dealer, the Sales Tax Officer appointed by that designation by the State Government under section 3 to assist the Commissioner, within whose jurisdiction that place of business is situated;
12. ''Sales Tax Tribunal'' means the person appointed as such by the State Government under Section 4 of the Act and includes Additional Tribunal;
13. ''Section'' means a section in the Act;
14. ''State Representative'' means an officer or Advocate appointed by the Government to appear and act on their behalf in any proceeding before the Tribunal and includes Additional State Representative, Deputy State Representative, Assistant State Representative or any other officer or Advocate, appointed to act in his absence or along with him;
15. ''Tax Fraction'' means the fraction calculated in accordance with the formula:
    r
    r + 100
    in which formula ''r'' represents the rate of tax applicable to the sale;
16. ''Tax Practitioner'' means a person enrolled as such in accordance with the rule124;
17. ''The Act'' means the Orissa Value Added Tax Act, 2004.

Sales Tax Authorities

Incidence, Levy And Rate Of Tax