The ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS -. . . EMPLOYMNTS Am, 200

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)O<S, 'TRADES, 
, CALLINGS AND EMPLOYMENTS AND FOR MATTERS CONNECTED THEREWITK. 
OR, INCIDENTAL THBRETO. , . 
Ba it enacted by the Legisrature of tbc Stae of Orissa in the Fifty-first Year Of 
the Republic OF India as follows :- 
Short title, 1. (1) This Act may bs called ihe Orissa Tax on professions, Trades, Callings 
and andEmployments Act, 2000. commence- 
ment. ,. ' 
(2) It extends to Ihc \vhoIe of the Stale of Orissa. 
, , : '. 
(3) It shall come into Force on such date as Ihe Statc Government may, by 
** notification, appoint. . , 
mfinitions. 2. In this Act, unless the context olhcrwisc requires,- 
@) "appellate authoritylJ mcans rhe appellate authority appoinicd indcr 
scction 3 ; .. 
(b) uassessee" means a person or employer by whom tax is payableunder 
[his Act ; 
"assessing authority" mans . an aSs:CSsing auihority appointed under 
,. ' fection 3 ; 
(d) IrCommissioner" means thc Commissioner of profession Tax, appointed 
undcr section 3; 
{e) ~employrclp means n person cmployed on Salary or wagos, and incIudcs- 
. (i) a Govcrnmcnt servant ruwiving pay fiom thc rtvenues of 1hc Central 
Governasat or any Statc Government or the Railway Fund ; 
(ii) a prson in sccvicc of a body, whether incorporated or not, which is , 
owned or controlled bythc Ccntrat Govetnmtnt or any State Government 
whcre the body opcrates in any part OF the ,Slate, cvcn though its 
headquarters may be situatcd outside the State ; and 
(iii) a person engaged in any empIoyment of aaemployCr-not covcrcd by 
items (i) and (ii) above ; 
Cfl "employer'' in rclation to an cmployee earning any salary or wages on 
rcgular basis undcr him, means the person or che officer who is respnsible 
for disburscmcni of such salary or wages, .and includes the hcad of the 
office or any establishment, as well as the managcr or. agent 01 the 
employ cr ; 
(g3 "Government" mcans the State Government of Orissa ; 
(h) wpersonqv mzans any person who is cngaged in any profession, t radc, calling 
orernploymcnt in the State of Orissa and includes a Hindu undivided 
family, firm, company, corporation or other corporate body, any socidy, 
club, or associalion so engaged, but does not inclue any person who earns 
wages OH rasual bas~r ; 
J&plat~ation-For ihc purposes of this clasuse, every branch of a hrm, company, 
corporation or other corporarc body, any society, club or associaiion shall be deemed 
to k a person ; 
-. , , (i) .'~pre~cribed'~ means prescribed by rules madc undcr this Act ; , , , . 
6). ciprof~ssion ' t ax*p means the tax 04 profession, trade, - cuilidg. and . 
smployment ~cviable under this Act ; . . - L. 
*For the BiU, ~ee Orim Gozelfc 131raordinnry, dated the 9th Junt,2000 (No. 943). . . . 
** Come into force on 1st November,' 2000 vide :Finance 'Dcparlment No! 4253r--C..T. Ar94/2000*Fm mln or dinar^ 
dated Plat etobtr ZOO0 (No. 1465). ., .. . .. 
(kl "salary or wagcsw includes pay or wages, dearness allowance and all other 
, femunerations ,received -by any person on regular basis, whether payable 
In cash or in kind and also includes perquisiies and profits in lieu of salary 
as defined in section 17 of ihe Income Tax Act, 1961 ; 43 of 1961 
'.i . . - ! 
: (0 4aTax9m means thk profession tax ; . - 
(tn) "year" means a financial year. 
Appoint- 
ment of 3. '(1) The Government may, by nolification, appoint an offimr to be the 
Commissioner OF Profession Tax, Orissa who shall exercise such powers and discharge 
ssioner such funaions as are or may be conferred or imposed by or under the provisions 
and other of this Act. 
of6cers. 
. I. 
(2) The Government may .also appoint an assessing authority, appellate 
authority and such number of oihcr officcrs under any prescribed designation as they 
deem fit and they shall exercibe such powers and perform such duties as may be 
conferred or imposed by or under ihe provisions of this Act wilhin such local area 
8s may be assigned fo them by the Commissioner. 
, ;- 
(31 Subject to such restriclions and conditions as may be prescribed, the 
Commissioner may, by order in writing, delcpat e any of his powers and duties under 
this Act to any officcr appointed ~nder sub-section (2)., . 
,: 
Levy and 
chargo 4. (1) Subject to Ihe provisions of Arlicle 276 of lhe Constitution of India, there 
shall hemlevied and colIected a tax on professions, trades, callings and employments 
In amordance with provisions of this Act. 
' 
(2) Every person engagcd in any prolession, trade, -calling or employment and 
falling undar one or the other of the cIasses mentioned In column (2) of the Schedule 
shall be liable to pay to tbe Gowrument tax at the rate mentioned against the 
class of such' person in column (3) of the said ScheduIe. 
Emp~oycr's - 5. The tax payable under [his Act by any person earnipg a salary or wages shall liabilityto be deducted by his employer from the salary-or wages payable to such person before deduct and 
my tax such salary or wages is paid to him, and such cmphyer shall, irrespective of whcther 
behalfof the such deduction has been made or not, when the sajary or wages. is paid to such 
cmPloYce. persons,beliabletopaytaxonbehalfofallsuchpersons: 
Provided that if the employer is an officer of the State Government or the 
Central Government, the manner in which the ~Imployer shall discharee the said 
liability shall be such as may be prescribed : 
Provided further that where any person earning a salary or wages- 
(a) is also covered, by one or more entries other than entry 1 in the Schedule 
and the rate of tax under any such other entry is more than the rate of 
tax under the said entry 1 ; or r7 .. >l 
(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 manner- 
asepltt~. 
'(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 provi- 
sions 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, 
Aecaunn. 17. (1) IF the assessing authority is satisfied lhal ihe books OF accounts and other 
documents maintained by an employer or cnrolIcd pcrson in ~hc normal course of his 
business, profession, trade or calling arc not adcqualc Tor verification of the return or 
such stniemen(s as may be prcscri bed furnished by the employer or enrolled person 
under this Act, he may direct the employer or enrolled person to maintain the books of 
accounts or other documents in such manner as ho may, in writing, direct and ihere 
upon the employer or enrolled person shall maintain such books of accounts or other 
documents accordingIy. 
(2) Whcre an employer or enrolled person wilhlly fails to rnaiatain the booksof 
accounts or othcr documents as directed under sub-section (I), the assessing author~ty 
may, after giving him an opportunil y of bcing hcard, impose upon him a penally not 
exceeding rums fiue for ench day of dclny. 
Smialmode 18. (1) Notwithstanding anythingcontaincd in any law or contract to the contrruy, 
of-very. the assessing authority may, by notice in writing, a copy of which shall be forwarded 
to the asscssee at his last address known to the assessing authority, require- 
(a) "any pcrson from whom any amount of moncy is due, or may bccome due 
to an assessee on whom notice or demand has been served under this Act ; 
or 
(b) any person who holds or may subsequently hold money for or on 
account of such assessee, to Pay the assessing authority, either 
rorfhwith upon the money becoming due or being held. or at or 
within the time specified. in the notice (but not before the money 
becomes due or is held as aforesaid), so much of the money as is 
sufficient for payment of the amount due by the asscssee in respect 
of the arrears of tax, penalty and interest undcr thie Act. or the 
wl~ole of the money when ~t is equal to or less than that amount. 
Explanation-For the purpose of rhis sub-section tbe amount of money due 
to an assessee from, or moncy held for or on account af an assessec by, any 
person shall be calculated after deducting therefrom such claims, if any, lawfully 
subhisting, as may have fallen due for payment by such assessee to such 
pcrson. 
(2) Thc assessing authority may amcnd or revoke any such notice, or extend 
the timc rwr making any payment in pursuance of the notice. 
(3) Any person making any payment in compliance with a notice under 
this section shaU be deemed to have made the payment under the authority 
of the assessee and the receipt of the asscssing authority shall constirdtite a 
&ood and sufficieot discharge of the liability of such a person, to the extent 
of the amount referred to in the receipt. 
(4) Any pcrson discharging any liability to the assessec after receipt ofthe 
notice referred to in this section, shall be personally liable to the assessing 
authority io the extent of tbe liability discharged, or the extent of the Iiability 
of the assessee for the amount due under this Act, whichever is less. 
(5) Where any person to whom a notice under this section is sent proves 
to the satisfaction of the assessing authority that the sum dcmanded or any 
part thcreof is not due by him to the assessee or that he does not hold 
any money for or on account of the assessee then, nothing contained in this 
seciion shall be dccmcd to require sucb person to pay any such sum or part 
thcteof, as the case may be to the assessing authority. 
(6) Any amount of moncy which a person is required to pay to the 
assessing authority or for whiell hc is personally liable to the &8esaing 
authority under this section shall, if it remains unpaid, be recoverable as an 
arrear of land revenue. 
19. mere the ownership of the profession, trade, calling, or employment 
Rewvemof of an asscssee liablc to pay tax is transferred, any tax, penalty or intctest 
~~8"d~$1ior~~ other amount payable under this Act in rrspmt of such business and  main- 
mc. of ing unpaid at the time of transfer m'ay, without prejudice to any aclion that 
EmPlOycr may be taken for its recovery from ihe transferor, be recoverable from the 
transferee as if, be were the assessee liable to pay such tax, penalty or interect 
or other amount. - 
P~uciion 20. (1) Any authority under this Act may, for the purposes of thi$ Act, 
snd inspec- require any person or any employer to produce before him any accounts or tion of accountsand documents relating to his professions, trades, callings or employments, orL 
documents disbursemcdt of salaries or wages to his employees, as the case may be. 
and saad 
0f~lRCu Of 
work., ctc. (2) MI accounts, registers and other documents, eit hcr relating to prohmion!, 
trades, callings or employments or disbursement of salaries or wages to the 
cmployecs, as the case may be, shall at all reasonable time be open to inspection 
by an authority undcr this Act. . - 
(3) If the Commissioner or an oBccr appointed undcr sub-scction ,'(l) of 
section 3 has reason to suspcct that any person or employer is attempting to 
evade payment of any tax under this Act, he may, for reasons io be recorded 
in writing, insprct and search any place or work or any other plade where 
the Commissioner or the officer has, upon iaformation rece~vcd, reasons to 
bolievi: that records relating to professions, trades, callings or cmploymenls or 
disbursement of salaries or wages to the employees 'are being ,kept by -the 
person or thc employer, as the case may be, and seize such accounts, registera 
and ddcuments as may bc necessary for determination of tax .payable under 
this Act. 
(4) The Commissioner or the officer. exercising the power under sub-aectlon 
(3) shall give to, the perspn in charge of the place of work or other premise8 
searched, a receipt describing the accounts, registers and document6 seized and 
removed Gem such place of work or pmmises, as the c=e may be, and shall retain 
the accounts, registers and documents scized onlyfor so long as may benecessarg 
for the purposes of ex-amination thereof or prosecution: . . 
provided that such officer shall not rctain Lbc registets, accounts or -docu- 
meats seized by him under sub-stction (3) for a perIod exceeding one y'+y 
from the date of seizure, unless ha states the reason therefor in writing -axid 
obtains sanction in writing from thc Commissionwr. 
. (5) The occupant of the place of -work or premises searcbcd or Borne 
person in his bchalf sbaII, in cvery instance, be permitted to be present durlng 
the search, and the ieckipt referred to in sub-section (4) shall be countersigned by the 
oocupant or any person witnessing the search and seizure. 
21. The assessing authority shall refund to assessee the aino&t 'of ta~ 
penalty, iatcrest and fee% if any, paid by such assessee in excess of the 
mount due from him, either by cash payment or, at tho option of such 
person, by deduction of such excess from the amount of tax, penalty, interest 
apd fee due from him in respect of any other period: 
Prwided that such excess shall first be applied towards the recovery of any 
mount due in,respect of which a notice under section 8 has been served and 
thereafter the balance, if any, shall be refunded. 
05ioncts 22. Any person or employer who, without masonable cause, fails to comply with 
and any of the provisions of this Act or the mIes made thereunder shall, on conviction, 
pennitla. be punishable with fine which may extend to live thousand rupms, and whcre the 
0mnc8 is a continuing one, with a further fiac which may extend to fifty rupees for 
evcryday @rink which the offence continues. 
A - 
Offooccn by 23. (1) Where an offence under this Act has been committed by a company, every 
parson who at the time the offence was cornmifled was in charge of, and was 
respbnsiblc to the company for the conduct of the business of the company, as well . . - as the company, shall be deemed to be guilty of the offencc and shall be liable -to be - 
proceeeded against and punished accordingly : 
Provided that nothing contained in this sub-section shall roador any such' 
person liable to any punishment, if he proves that the offence was committa without 
his knowledge or that he had exeroised due diligence-to prevent the commissiorl of;, 
such offenca. .. - , -w . 
(2) Notwithstanding anything contained in sub-sect ion (11, where any oRen& 
Wi this Act bas been committed by a company and it is proved that the offence 
has been committed dih the consent or connivance of, or is attribUtabIe to any , 
neglect .on the part of, any director, manager, secretary or other officer of the 
company, such director, manager, secretary or othcr officcr shall also be deemed to 
be guilty of that oBencc and shall be liable to be proceeded against ,and punished 
accordingIy. 
~Explanatio~~--For the purposes of this section,- 
(a) ''company" means any body corporate and incIudes a hrm or orhcr 
association of individuaIs ; and 
(b) Ladirector" in relation to a firm means a partner in 1he firm. 
, 
Pwr to 24. The ~Commis~~io?~r may, after giving the parties a rzasonablc opportunity of 
kdg being'hcard, wherevef !t 1s possibIe, so to do, and after recording his reason for doing 
wing. so, by order in wrltlng, transfer any proceedings or cIass of pro&edings under any 
provision of this Act, from himself to any other officer,-and he may likewise translar 
any such proceedings (including a proceeding pending with any officer or already 
transferred undcr this section) from any officer to any other officer or to himself : 
, - 
' 
provided that nothing in this section shall be deemed to rcquire any such 
opportunity to bc given where the transfer is from any o5ccr and the ofices of both 
are situated in the same city, 1,ocality or place. 
Explanarjo~l-In this section, thc word "proceedingsss in rclation to any assessee 
Whosa name is specified in any order issued thereunder means all proceedings under 
this Act, in. respect of any year which may bc pending on the date of such order or 
&hich may have bee? completed on or before such date, and. includes also all 
promedrugs under -this Act, which may be commenced after thc date of such ordcr 
in respect of any year in relation to such assesscc. 
ComPomd- 25. (1) The assessing authority may, either be€orc or aflur the institution of 
lm of promding for an offence under this Act, permit any asessee, charged with the 
~floaces. offence, t.0 compound the offence on payment of such sum, not exceeding five thousand 
rupees or double the amount of tax recoverable, whichever is greater. 
(2) On payment of such sum as may be determined by the assessing authority 
under sub-section (11, no futher proceedings shall be taken against the person in 
respect of the same offence. 
(3) Any order passed or praceeding recorded by the. assessing aut bority under 
subsection (I), shaIl bc final and no appeal or application for , revision shall lie 
therefrom. 
- ; 
Power to 
cdo* 
attandance 
OOC. 
26. The Commissioner and the other authorities under this Act shaIl have the 5 of 1908 
same powers as are vested in n court under the Codc of CiviI procedure, 2908 while 
trying a suit, for the purpose of enforcing the attendance of, and examining, any 
pason on oath or afirrnation or for compelIing the production of any document. 
27. -NO.. court shall entertain any suit or other proceeding to set aside or modify, 
or question the validity of any assessment, order or dccision made or. passed by any 
officer or authority under this Act or the ruIcs made therounder or In respect of any 
other matter falling within its or his scopc. 
28. (1) Nothing contained in this Act shdl apply to thc members of the armed 
forces of the Union serving in any part of Orissa. 
(2) The Government may, by notification, exempt from the Ievy of tax under 
this Act any class of persans, if it considers ncccssary so to do in the public intcrast. .. . - 
I (3)- Every notification i-ssued under sub-section (2) shall, as soon as ii is 
published,. be laid-before the Assembly for atotal period of fourteen days which may 
comprised in one or more sessions. 
Ld 
au thoeitlar 
not to levy 
pr olc~gion 
t=. 
Power to 
amend S chednle. 
29. Notwithstanding any thing in any enactment governing & constitution or 
establishment of a lmal authority, a0 local authority shall, on on after the commence- 
-merit of this Act, levy any fax on phfessioas, trades, callings or amplopents. . , 
30. (13 The Government may, by notification, alter, add to or cancel any item or 
entry in the Schedule. 
(2) Every motification issued vrtder sub-section (1) shall, as soon as it io 
published, be laid before the Assembly for a total period of fourteen days which may 
be comprised in bne or more sessions. 
(3) References made in this Act to the Schedule, or any entry or item titeraof, 
shall be construed as references 'to the Schedule or, as the case may bc, tho entry 
or item thereof as for the time bei sg amended in exercise of the powers conferred 
by this section. 
31. No suit, prosecution or other legal proceedings shall lie against the 
~~~$~f~omrnissicner or any other officsr appointed under seclion 3 for anything which 
lo @faith, is in good faith done or inf ended to be done under this Am or the rules made 
thereunder. 
powa to 32. (1) The Government may, by notification, make rules to carry out all or 
any of the purposes of this Act. 
(2) In particular and without prejudice to the generality of the fpregoiog 
power, such rulos may provide for the fees payable in respect of any appllkrlon to bo 
made, forms to ba supplied, certificates to be granted and any applicarion for 
certified copies of documents filed and orders made under this Act. 
Power to 
mmwe 33. (1) ~f any dificulty arises in giving sect to the provisions of this Act, tho 
dlmcultb, Government may, by order published in the Gazette, make such provisions not 
inconsistent with the provisions of this Act, a5 may appear to M necessaty for 
removing the difficulty: 
provided that no such order shall be gmde after the expity - of a ~criod of two 
pars from the date of commencement of &is Act. 
(2) Every orde~ made! under this section shall, as soon as it is madc, ?hall be 
laid bdon the Assembly for a pcriod of fourteetn'days which may be comprised in 
one or more sessions. 
. . . . SCHEDULE . 
. . . ,I 
SCHEDULE.OF RATES OF TAX ON PROFESSIONS, TRADES, CALLINGS AND 
EMPLOYMENTS 
( See Section 4) 
- - - .. , 
SI. Noi Class of assessees , Rate of tax 
- - - 
3, Salery a~id M'age earners. Scch Fersons iuclvding Minislqs, " 
Members of Lfgislative Assembly and Mtmbers of ParIiament 
from the State of Orissa whose monlbly salaries or wages-- 
... (i) do not exmd Rs. 5,Q00 . Nil ' :. . 
(h) exceed Rs. 5.~00 but do not exceed Rs 6,000 ... Rs. 30 per monlh '- 
(iii) exceed Rs. 6,000 but do not exceed Rs. 8,000 . . Rs, 50 per month 
", 
(iv) excfed Rs. 8,COO but do not excred Rs. 10,OCO . Rs. 75 per month . . . . 
+ - 
.: (v) ex~ed Rs. 10,000 but do not .exceed Rs. 15,000 , . Rs.:f OO per month 
" -. ... ' 
--. 
(pi) exccedRs.15.000butdonotexceed Rs.20,COO .'.'"..- Rs.150~permontb- 
,, (vii). exceed Rs. 20,0001- , . , .. Rs. 200 pw month . 
, . , -. , . ,I - , , - - .- 
- 
, . 2. Legal praclit ioners , including .Solicifors , . and Notaries Public , . , 
,. . 
whose standing in the profession - .I . , % 
'. . .- 
..(a) . wiihin the:limits . pf.a . Municipal . , area is -. , 
'I 
. . 
,, . 
,, , - .< - - 
. (i) within 5 years 
-.d . . , mq. , 2; : . ., 
*, . . ,, , , , 
>- , . 
r: i (iI) ':-above 5 ye+i:but within i0 years :, 
.' .- . :. ' ... ' ti : Rs. . .. 25V$er' . . annupl , 
. . . - ..,. 5- , 
(ill) nbove 10 years but ~viihin 20 years ... Rs. 3~ pii dnrium 
(iv) above 20 years . . Rs, 1,000 per annum 
(b) in any other area in the State is- 
(i) within 10 years . . Nil 
(ii) above I0 years but withifi 20 years .. Rs.250perannum 
(lii) abode 20 years . Rs. 500 per annum 
3. Medical practitioners including Medical Consullants (other 
thanpractirioners of Ayuwedic, Homoeopathic and Unani 
Systems of Medicines), Dentists, Radiologists, Pathologists 
and persons engaged in other similar professions or callings 
of a paramedical nature (not covered under Serial No. 1 
above) whose standing in profession - 
(d) within the limits of a MunicipaI arca is- 
(i) witbin 2 years .- Nil 
jii) more than 2 years but not more than 5 years . . Rs. 1,000 ~er annm 
(iii) more than 5 years but not more than 10 years . Rs. 1,SCO Fer annum 
(iv) more than 10 years .. Rs.2,500perannum 
-A '- 
(b) in any other-area in the, State is- 
, , . . , - 
.. , 
(i)within 2 years Nil . 
(ii) more than 2 years but not more than 5 years . . -Rs. 500 per mourn . : 
(iii) morethan S years but not ]]lore than 10 years 
, , 
. . . Rs. 1,000 per annum - 
, (jv) more than 10 years . .. Rs. 1,500 per annum 
Dealers whose gross turnover in the immediately pr~cding 
year- 
(a) does not exceed Rs. 1,00,000/- Nil . . 
(6) exceeds Rs. 1,00,000 but does not exceed Rs. 2,w.boo , . Ri: 5~0 per !'airium 
(c) exceeds Rs. 2,09000 but 'oes -not exceed 'Rs. 5,W,Q00 . . Rs. I ,cFO per annu+ , 
:. , , . " 
-;A, , . . .- 
(4 cxceeds Rs. 5,00,000 L(ui-does not cxceed Rs. 15,00,000 ' . . Rs.; -. 1,IsOO per ani* 
[e) exceeds Rs. I 5,00,000 .. ;Rs. .. 2,500 . per.aqnum 
Explanation-Forithe purpose of the - entry- in. this. Serial 
N~mber,the expressions "Dcalers" aid "Grossturn-over" ' 
ball mean the uDealer,sp and "Gross turnovw" as respec- ,- , . . 
tiveIy . . defined in the Orissa Sales Tax Act, 1947. 
-, . . _ , . 
.I _ - -- - -. - + - -.. 
. Chief: Agents, ~~inciy a], Xgkii s, Spetial: ~gehti . ~nsurmce .. ') 
Agents and Surveyors or Loss Assessors ~lepistcred:orllicensed * . . . -, . I ., . 
under the Insurance Act, 1938 (4 of 19381, whose annual gross. . 
income-- 
(i) does not cxceed Rs. 15,0001- Nil 
(ii) exceeds Rs. 15,000 but does not exceed Rs. 18,000 . . Rs. 200 per annum 
(iii) excccds Rs. 18,OCO but does not exceedks. 24,009 - . Rs. 250 per annum 
(ivl exceeds Rs. 24,OCO but does not exceed Rs. 36,000 . . Rs. 350 per annum 
(Y) exeeds Rs. 36,000 but does not excced Rs. 60,000 . . Rs. 400 Fer annum 
(ui) excceds Rs. 60,000 but does not exceed Rs. 96,000 , . Rs. 4f0 rer annum 
(vii) exceeds Rs. 96,000 . . Rs. 500 per annum 
Explanation-For ihe purpose of the enlry in this Serial 
Number. "annual gross incomey' in relation to a person 
means the aggregate of the amomt of fee, remunaration, 
commission or any other charge, by vhalcver name called, 
relating to his profession or callings in the State, receivable 
by him during the immedialely preceding year. 
(dl Estate Agents, promoters, brokcrs or comn~issic n . . Rs. I ,CCo per annum 
agents, del credere agents or mercantile agents. 
(b) Contractor, of any description engaged in any work, 
whose gross busincss in Ihc immcd ia !el y preceding 
year- 
(i) does not exceed Rs. 1,00,000 Nil 
(fi) exceeds Rs. 1,00,000 but does not exceed Rs. 5,00,C00 . . R s. 1 ,OCc per annum 
(iii) exceeds Rs. 5,00,0CO :but does not exceed .. Rs. I,,ECO per annum 
Rs. 10,00,0~. 
(iv) exceeds Rs. 10,00,000 ... Rs. 2,500 per annum 
Explanation-For the purpose of the entry in this Serial 
Number, gross business shall mean the aggregate of the 
amowt of the valuable consideration or part thereof 
receivable during the immediately precedi ng year in respect 
of s contract or contracts executed whoUy or partly. 
7 Stevedores, clearing agents, customs agents, liwnsed shipping . . Rs.2,500 per annum 
brokers or boat suppliers. 
8. Owners or Lessees of- 
(a) Beauty parlours won-A/c) 
Cb) Beauty parlours (Ajc) 
(c) Health resorts or slimming centres 
(4 Air conditioned hair dressing saloon 
. . Rs. 1,000 per annum 
. . Rs. 2,500 per annum 
. . Rs. 2,500 per annum 
. . Rs. 2,500 per annum 
(e) Air conditioned restaurants . . Rs. 2,500 per annum 
9. ~echnical and Professional Consnltant6,Tax  consultant^, 
Chartered Acco~lntants and Cost Accountants whose staading 
in the profession is- 
(i) within 5 year8 . . . Rs. 1,000 per amum 
(ii) more than 5 years but :not more- than 10 years . . Rs.' 1.500 per annum 
(iii) more than 10 years ' . . Rs. 2,500 per annum 
Esplanations-Notwithstanding anything contained in this Schedule, mere an assessee Is 
wvered by more than one entry' in this Schedule, the highest rate of tax specified under any of 
those entries shall be applicable in hislits cast; . 

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