The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968

 
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The Orissa Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 
1968 
 
Act 8 of 1968 
 
 
 
 
 
 
 
 
Keyword(s): 
Boat, Goods, Jute, Kendu Leaves, Maund, Minerals and Mineral-Ores, Motor 
Vehicle, New Industry, Registered Dealer, Trolley 
 
 
TfXE ORISSA TAXATION ON GOODS CARRlED BY ROADS 
OR INLAND WATER WAYS ) ACT, 1968 
---- 
CONTENTS 
PEEAMBLE 
SECTIONS 
I. Short title, extent, c~nlmenccment and duratiorl 
2. D:finitions 
3. Liabilit~ to fax 
4. Itate of tax 
5. Exemption in rcspcct of goods exporl-:d 
6. Detcrminarion of weight and .luantity 
7. Taxing authorities 
8. Returns 
9. Registration of dealcrs 
10. Assessment. 
11. Where tax is poyable by rcprcsentativc 
12. App:al, Revision and Review 
13. Payment and recovzry of tax and penalty 
14. Refund 
15. Maintenance and preservation or accounts 
16. Power to order production of accounts and search of places 
17. Establishment oFCheckpost or barricr and in;p=ctiou of go3ds while ir. kra~sit 
18. Inspection oF vessels or vehicle; with goods in trausit 
19, Offences and penalties 
20. Cornpusition of orences 
21. Bar to suit in Civil Courts and indemnity 
22. Power to take evidence 
23. Delegation of powers 
24. Grant of rebate 
25. Power to make rules 
26. Power to rcwve dificul!ies 
27, Validntiori of acts clone 
ScHBDULe 1 
SCHEDULE I1 
[ ORISSA TAYATXQN (OM, GOODS 
eARBU3D BY ROADS,. OR. WAND 
WATERWAYS) ACT, 
[Jeceived I&. @sen[+. of; the, Gwetinor on the 5t!1 
Ap~il1968, fi~s.4 pubiisiaed. in, an. exctraorid inar y 
issue oJ thee Qr66~, Gazette, dufed 
the 12th April; 14683. 
AN: AQT BROVIDE~POR THE; LEVY OF- A TAX ON 
CERTAIN WDSL BARBIBD; BY. RBms OR 
INLANO. WATWW~ -. IN, mE . q'$4%@) 0E 
OB~SSA : MWDD. TD.. TVAFIQATE, GERx&IN 
TMSS IWQJEq, ONr SiOODSI C- 
BY ROWS~ QR. ICNLATQ 
WATEQWAYS. - 
Re iLenack& by. the Legkkature- of' the State of 
orjssain: the - Mteeobh. Yew of the- Republic of 
India as fabw :- 
1, (i) This Act may be called the Orissa ~ma- E:p,'t,tz&- 
tion. (On- Qo;qQs mrcied by. Rbaaa or Inland mencemcnt 
Wate.rw~y s) Act, 19681 and duratio~, 
(2) It exten6 to, tlao whale of the State of Orissa. 
(3) It shall'be deernod t~ !,me cqye,. into force 
on the 27thdhy-of April kg59 and shall be deemed to 
have ceased1 to. have eff& imme&i&Iyron - the expiry 
of the 31 st day of March 1962;. exwpt. as respects 
things done. qr omif ted t a ,be done befare,s.g&, cesser, 
orissa AC~ I an8 sectign, 5. of :the - Oris:&- Genqal : CJ*uses Act, 
Of 19377. 1937 shalb be d~med to b?vg applied.. qpon such 
cmer as. if 2, had: tkeq been rep~qlgcl by an 
Ofissa Act, 
2.- In: this-. A& pab.si the conkat ; otherwise DiGniiiocs 
requires- 
(I).+"4arnk1~es'~ i-pcludes:.the. @s hndro- 
calamus: strict=, (salh. Bamboo) and 
barnha: ow~di,nacea @ma! or Dabba 
Bans) and bambusa tulda and bambusa 
nu1 ens and oxy tenanthera ngigr~cilieta 
(Bahw g io Bans) ; 
I. FcrrStatmcnt ofObjwts and. Rmsom, see Orism Gqefte, Extrc- 
ordinary dntcd thc 25th Mamh !968.Wo. 231). 
380 THE ~RISSA TAXATION ON GOODS CAR~IED BY ROADS [or. Ac(. 
(2) c(13~at'' means a vessel or water-craft pro- 
pelled or pulled or towed by hand or 
steam or mechanical power or any other 
device ; 
(3) "Central godown" in respcct of Ke~~du 
leaves means the godowl1 where such 
leaves are finally packed ' and made ready 
for despatch ; 
(8 "Commissioner" means. the. .Commissioner 
appointed under section 7 ; 
Q "~eal~r'' means aiiy'6ersbi-i ' who stores at 
one t~me jute in excQs of fifty maunds or 
bamboos *in excess of, one thousand in 
number or kendu-leaves in kxcess of one 
standard mstund or minerals and mineral- 
Ores before or afkr.being carried by motor 
vehicle, cart, trolley, boat, animal or 
human agency or any other -means except 
railways or airways aod includes his agent; 
3xpIanatim-The-manager or agent of a 
dealer who resides outside Orissa and who 
stores such goods shall be deemed to be a 
dealer for tbc puc.po~s of this Act ; 
(6) "Goods" means - jute,. . bamboos, kendu 
leaves, minerak and.minera1-ores ; 
(7) "Government" means .. the , State Govern- 
ment of Orissa ; ' 
(8) "hie" means the fib&xtracted$om plants 
beIongi11g to the species corchorus capsu- 
laries and corchorus, oIiforious and the 
'fibre known as mesta or bimli extracted 
from plants of the species hibiscus cannu- 
' , pinus and hibiscus sabdarxa-var altissima 
whether baled or otherwise ; 
(9) 'tKendu leaves'' means leaves plucked, from 
kendu trees (d iospyros melanaxyIon) and 
. made fit for -use' for the manufacture of 
Biris ; 
(10) "Maund" means forty standard seers of 
eighty tolas each ; 
(I 2-1 "Minerals and mineral-ores" means thc 
minerals and mineral ores specified in 
Schedule 11 ; 
(12) "Mr~tol- Vchicle" ineans any mechanically 
propelled vehicle adapted for use upon 
roads whether the power of propulsion is 
tansmitted thereto from an external or 
internal source and includes a chassis to 
which a body hns not been attached and 
a traiier ; 
(1 3) "New Industry" mans an industry which 
starts production in Orissa after the 1st 
day of April 1958 or an existing industry 
expanding its production after the said 
date by at least one-third of its installed 
capacity ; 
(14) "Prescribed" means prescribed by ruleS 
made under this Act ; 
(1 5) "Registered Dealer" means a dealer regi- 
stered under this Act ; 
(16) ccT~oIley'' means a truck running on rails 
other than thosc operated by the Indian 
Railways ; and 
(17) "Year" mcans thc financial year. 
3. Subject lo the provisions of this Act, there Liability to 
shall be levied a tax on jute, barn boos, Kendu leaves, 
mlnerals and mineral-ores carried by motor vehicle, 
cart, trolley, boat, animal and human agency or by 
any other means except railways or airways in 
respect of such r,eriod as specified in Schedules 
1 and 11 : 
~fovided that no tax shall be levied under this 
Act, on any such goods in respect of which such tax 
has already been paid. 
4. The tax payable by a dealer under this Act Ratc of~i 
shall' -be levied at the rates specified in Schedules I 
and 11 : 
Provided that the Government may, from time 
to time by notification and subject to such conditions 
as they may impose, fix any lower rate of tax payable 
under this Act in respect of any goods specified in 
such notification. 
5. If the Government are satisfied thn t circum- Exemption 
stances cxist for which it is necessary so to do, they in goods rcsgcct cxpor- of 
may, by notifichtion cxempt the paytnent ol tax, in trd. 
whole or in part, in respect of any goods cgried for 

underl-this *Act -reasonable security to be .paid dn the 
p~escri bed-manner 1 for the prop.er payment of tax 
pay&ble~by-him under t.his .Act and if~the~security so 
demanded is not -.paid . the .said authoiaity may, 
notwithstanding. any tiling contained in this Act- 
(t) .if thc defaulter.happens to 'be a registered 
dealer, cancel the certificate o t*t:gistration 
granted-to-him ; .or 
(ii) if the defaulter is a dealer who has applied 
;for registr;ation, refuse r to gra11t . him a 
ws$ificsf.te of. registtat ion : 
Provided that no such cancellation or refusal 
s,hall-be; made -unless , the dealer hs been -,given a 
reaso;trablej oppor-tunity.of -being, heard. 
- 110. :(It) ! Zftthe Commissioner .is--satisfied that the bcgmcot 
return ,furnished iby a dealer under )section 8 in 
respect~of-any :period~jsi~orreci. and complete, he shall 
by an order 4 in.writing,- assess ,the -dealer , and deter- 
mine,.fbe tax . ,p?ya,ble by .him,, on the .basisi of such 
retgrn. 
I @) Jf .theiCommissioner is  not satisfied that the 
return furnished under rpxtion .8 .~is,correct and 
co~p.let.e, he -&al\.serve .on the cje.aler a notice requir- 
ing'bh, on;the .date a~d ..ho,ur and #!.ace mentioned 
thereiri-either:to:af ten'd ,in persop or to produce or 
cause- to be, prdduced any eyideqcq.~~ .wbch he may 
rely in support of his return. 
(3) On the date mentioned in the.,notide under 
sub-sectiss, (21-m as soon ,af~er~klrrls.. as ,q?y7 be, , fbe 
Cqpplissiqner, Mter . heariqg , sqch ,evi&bqe ,as ,.the 
d@!er m?y: produce. md,sqch other , eyiaence , .as the Cornmissloner may require, shall, by' an' order iri 
writing, assess the dealer and determine the tax paya- 
bl@,by bn onthe :basis: of such~assessment. 
(4) If a dealer ihviag ?furnished (the return .as 
r:eC~.lred under , ,sec.tio,n 8 fails ,to , -c~rnply ;triFh the 
t~s-of,a:aot:lce issu:d uoder ,s~b-sq$fiop'@), .... I . Tl\be Cammissioner shall.'.$y .py +p$d@r :in .,wflt,~ g .,~?SS 
the dealer to the best df his- judgment hnd ! etermine 
&fita~$?a#abl&by.himi~~ the :vbasis A~of :such 
mt : 
Provided that before making assessment, the 
Commissioner may, allow the dealer such further 
time as he thinks fit to comply wit11 the terms of the 
notice issued under sub-section (2). 
(5) If a dealer fails to make a return as required 
under section 8, the Commissioner shall, after giving 
the dealer a reasonable opportunity of being heard, 
by an order in writing assess the dealer to the best of 
his judgmcnt and determine the tax payable by him 
on the basis of such assessment. 
(6) (i) If the Commissioner in course of any 
proceedings under sub-sections (31,. (4) and (5) is 
satisfied that any dealer- 
(a) has, without reasonable cause, failed to 
furnish the return which he -was required 
to furnish under section 8 or has without 
cause failed to furnish it within 
the time prescribed and in the manner 
required or has failed to pay the admitted 
tax before furnishing the return ; or 
(b) has, without reasonable , cause, failed to 
compIy with a notice undex sub-section 
(2) within the time specified therein or 
within the time extended under the proviso 
to sub-section (4) ; or 
(c) has, concealed the parti&lars of goods 
carded or furnished particulars of -such 
goods which are inaccurate to his 
knowledge ; or 
(d) has, evaded in any way the liability to pay 
tax; 
he masdirect that such dealer shall pay by wa) of 
penalty,, in: addition to thctax payble by him, a sum 
not exceeding one and a half times of the tax payable 
by him. 
(ii) No order under clause (i) shaI1 be made 
unless the dealer has been heard or has been given a 
reasonable opportunity of being heard. 
' (7) Any assessment made under this section 
shall be withe-ut prejudice, to any prosecution institu- 
I,. 
ted for an offe'nce under this Act: 
, 
~r,ovided that when the - Cgrnmjssioner has 
imposed a penalty in addition to the amount assessed 
8 of 19683 OR INLAND WATERWAYS) ACT, 7968 
I Sec. 71 ) 
under this section, no further criminaI proceedings for 
the same offence shall be taken against the dealer 
under this Act: 
Provided further that no order assessing the 
amount of tax due fi.011-I a dealer i11 respect of any 
period shaII be passed later than thirty-six months 
from the expiry of suclt period: 
Provided also that the period of limitation ked 
in the proviso immediately piheceding shall not apply 
to assessment under sub-section (8) or to enhance- 
ment of assessment or order of fresh assessment made 
or passed under section 12. 
(8) If for any reason the tax payabIe by a dealer 
for any period to \vIzich this Act applies has escaped 
assessment or has been under-assessed, the Cobs- 
sioncr may, at any time, within thirty-six monthsfcorn 
the expiry of that period, call for a return under sub- 
section (1) of section 8 and may proceed to assess the 
amount of tax due from the dealer in the manner laid 
down in this section and may also direct, in cases 
where such escapement or under-assessment is due to 
the dealer having concealed particulars of goods 
carried or lmvi ng furnished incorrect particulars tllerc- 
of without sufficient cause, that the dealer shall pay, 
by way of penalty, in addition to the tax assessed 
under this subsection, a sum not exceeding one and a 
half times of the tax so assessed. 
11. (I) Where a dealer dies after assessment ,,,,,,,,, before payment of the tax, his executor, administra- payable by re 
tor or other legal representative shall be liable to pay, ~~ntativem 
out of the estate of the dcceased and to the extent to 
which it is capable of meeting the charge, the tax 
assessed as payble by such dealer. 
(2) Where a dealsr dies without having furnished 
the return required by section 8 or after having fur- 
nished the return but befoe assessment, the Cornmi- . 
ssioner may proceed to make an assessment arid 
determine the tax payable by the deceased and for this 
purpose he may require the executor, administratol- 
or other legal representative, as the casc may be, of 
the decea sed to perform all or any of the obligations 
which he might, under the provisions of this Act, have 
required the dzceased to perform. The tax thus 
determined shall be payable by the executor, admini- 
strator or other legal representative of the deceased, 
to the extent to whicn the estate of the deceased is 
capable of meeting the charge. 
I 49-73(4 Law ] 
A~ptal. Revi- 12. (1) Withia thirty days from the date of 
Re- rec;eipt ob' the copy of an ordcr of assessment, with or VIEW. 
without penalty, under section 10, ilny dealer may, in 
the prescribed manner, appeal to the prescribed 
Wth~rity against such assessment or penalty or both: 
Provided that no appeal shall be e~ltertained by 
the said authority unless he is satisfied that svch 
amount of tax as the appellant may adnit to be due 
frca fin has becrl paid: 
Provided further that the prescribed authority 
may admit the appeal aftcr the period hereinbeforr: 
specjfied if the said authority is satisfied that the 
dealer has sufficient cause for not preferring the 
zppeal within the said pcriod. 
(2) Subjccr to such rules or procedure 3s may be 
pi.esc~.ibed, the appellate aulhority, in disposi r~g c3f 
any appeal tluder sub-sectiun (I), may- 
(a) confirm, reduce, eubal~ce or annul t4~ 
assessment or penalty, jf any, or both; or 
(17) SC! aside the assessment or penally, if any, 
cr both and dircct the assessing authority 
to pass a fresh ordex after such further 
inquiry as may be directed. 
(3) Subjc.ct to such rules as may be prescribed 
apd for rep~sons to be rccordcd in writing, the 
Commissionrs may, upon application ar of his own 
mtion, r~vise any order passed under this Act or the 
rdes made thcreundcr by a pexsou appointed under 
se~tion 7 to assist him: 
Provided that before rejecting any application 
for the revision of any such order the Commissioner 
shall consider. it and shall rccord reasons for su.ch 
rejection. 
(4) Subject to such des as may be prescribed, 
any order passed under this Act or the rules made 
thereunder by any person appointed under section 7 
13 ay bo reviewed by the person passing it. 
(5) Before any order is passed under this section 
which is likely to affect any person adversely, such 
person siz;ll! be given a reasonable opportunity of 
beins heard, 
(6) Any dealer w11iIe preferring an appeaI or 
filing an application for revision zlud cr this seclion, 
sIlaIl deposit in thc prescribed manner the prescribed 
fces or pay the same by way of afixture of couit-fee 
stamps on the memorandum of appeal or applimtion 
for revision not withsta.ndi~~g anything contained in 
7 of1870 the Court-fees Act, 1870. 
13. (I)Tax payable under this Act shall be paid in k~;;:~yt 
the manner hereinafter provided at such intervals as T~~ and 
may be prescribed. pcnalty. 
(2) Before any dealcr furnishes the returns 
required by sub-section (1) of section 8 Ize shall ,in 
the prescribed manner, pay into a Government Trea- 
sury the full amount of tax due from him under this 
Act according to such returns and shall furnish, along 
with the returns, a receipt from such treasury showing 
the payment of such amount: 
Provided that in respect of Kendu lcaves the said 
amount may be so deposited in threc equal monthly 
instalments, the receipt for the deposit of the first 
instalment being filed along with t ne returns. 
(3) If any dealer submits a revised return in 
accordance with sub-section (3) of section S and if the 
revised return shows a greater amount of tax to be 
due than was payabIc in zccordar:ce with the original 
return, it shall be ~ccompanicd by a receipt shofiing 
payment in the manner provided in sub-section (2) of' 
the excess amount. 
(4) The alfiount of tax- , . 
(a) due where the returns are furnished without 
receipt showing full payhent thereof ; or 
(b) assesscd under sub-sections (3), (4) and (5) 
of scction 10 less the su~li, if any, already 
paid by the dealer in respect of the said 
period ; or 
(c) assessed under sub-section (8) of section 10 
together with the penalty directcd to be 
paid under the said sub-section, and the 
penalty, if any, imposed under s~b-sc ction 
(6) of section 10, 
shall be paid by the dealer into a G o v e r n h e n t 
Treasury by such date as lliay be specified in a notide 
issued by the Colhmissionel. ror this purpose and the 
date to bc sd specified shall not bc less- than .filrty 
days from the date of service of such notice. 
388 THE ORISSA TAXATION (ON GOODS CARRIEP BY ROADS [Or. Act 
(5) If any a~ilount of tax together with penalty, if 
any, is not paid by the date fixed in the notice under 
sub-section (4, Ihe Colli~liissioner may direct that the 
dealer shall, in addition, pay by way of penalty a sum 
not exceeding one-half of the total amount due within 
such date not being less than thirty days frolfi the 
date of service of notice upon the dealer in this behalf: 
Provided that in the case of continuing default, 
the penalty may be levied in instdments from tihe to 
time so however as not to exceed one-half of the total 
amount due: 
Provided further that when a dealer has pre- 
sented an appeal under section 12, the C:ownissioner 
may, in his discretion, treat the dealer as not being in 
default so long as the appeal rernains pending. 
(6) The amount of tax together with the penalty, 
if any, which remains unpaid after the date specified 
in the notice issued under sub-section (4) or after the 
date specified in the notice under sub-section (q shall 
be recoverable as an arrear of land revenue. 
Refund 14. The Commissioner, shall, in the prescribed 
manner refund to a dealer applying in his behaIf, any 
sum paid or realised in excess of the sum due from 
him under this Act, either by cash payment or at the 
option of the dealer by set off against the sum due 
from him in respect of any--other period. So much of 
the penalty paid by thc dealer as is remitted by the Commissioner shall be refunded or adjusted in thc 
like manner: 
Provided that no claim to refund of any sum paid 
or realised under this Act shalI be aIIowed unless it is 
made within twenty-four months from the date otz 
which-the order of assessment was passed or withi11 
twelve months of the final order passed on appcal, 
revision or review in respect of the order of assess- 
ment, whichever period is later. 
Maintenance 15. (1) Every dealer shall maintain such docu- 
prescr* ments and keep a true account of goods carried, in vation of 
accounts. such form and in such details as may be prescribed. 
(2) Accounts referred to in sub-section(]) toge- 
ther with all vouchers rclating to stocks, deliveries and 
quantity of goods shall be preserved for at least thrFe 
years. 
16. (1) Subject to such conditions and rmestricllons 
as may be prescribed, ally officer, appaintcd under orderpro- 
section 7 may, for the purposes of this Ac(, rcquired~~~~0~0~ accounts an6 
any dealer to produce before him any accounts or se,rcl~~f 
documents, and to furnish any infol-matio 11 relating places. 
to stocks, dzliveries and quantity of goods carried. 
(2) If any oflicer appointed under section 7 has 
reason to suspect that any dealcr, is attempting to 
evade assessment of any tax under this Act, he may, 
for reasons to be recorded in writing seize ill the 
manner prescribed such accountr, registers or docu- 
ments of the deaIer as may be necessary and shaIl 
grant a receipt for the same, and shall retain the 
same only for so long as may be necessary for the 
purposes of this Act. 
(3) For the purposes of sub-section (2), the 
Commissioner may enter and search any place where 
the goods are kept before or after being carried or 
where accounts are kept. 
17. (1) The Governm ent may, by notificatj on 
direct the setting up of a checkpost or the erection of 
a barrier or both, at any place in the State with a or barrjcr 
view to preventing evasion of tax. and ic slrec- 
tion of 
(2) Every person carrying such goods as may begoo"w""O iu tnnsit. 
notified shall, at any checkpost or barrier referred to 
in sub-section (I), or at any other place when so 
required, stop and produce before such officer as may 
be autborised by Government in this behalf, a certi- 
ficate of the goods carried in such form and in such 
manner as may be prescribed and shall also allow 
such officer to inspect such goods. A copy of the 
certificate shall also be handed over to the said 0flice.r 
at any checkpost or barrier. 
(3) The officer refer~d to in sub.section (2) shall 
have the power to seize the goods carried if they are 
not covered by the aforesaid certificate or if the csrti- 
cate is not complete in all respects. 
(4) The goods seized in accordance with sub-sec- 
tion (3) may be confiscated under the orders of the taxing 
authority having jurisdiction in the area in which the 
chcckpost or barrier is situate but before taking action 
for confiscation of the goods, the said authority shall 
give ihc pcrson affected an opportunity of I?eing 
heard. 
(5) When it Is proposed to confiscate any goods 
under this section, the oficer concerned shall give the 
owner or person in chdrge of thc goods an option to 
pay in lieu of confiscation such amount not exceeding 
four times the tax payable in respect of the said 
goods: 
Provided that goods in respect oi which such 
payment has been made shall not be liable to asscss- 
ment under section 10. 
Xns~eciion 18. Without prejudice to the provisions COIJ tained 
;=in sections 16 and 17 ally officer empowered by 
in Government by notification in this behalf may, if he 
tmusft. hasreasonstosuspcct that goods are being carried 
in any vessel or vehicle wit11 a view to evade assess- 
ment of tax under this Act, after recording his reasons 
in writing, direct the person in charge of such vessel 
or vehicle tz keep it stationery as lollg as may be 
reasonably ncccssary and examine the contcnts in the 
vessel or vehicle and inspect all records therein in 
respect of thc goods carried and the person in charge 
of such vessel or vehicle and the goods shall, if so 
required, give his name and address and those of the 
owner of the vessel or vehicle as wcll as those of the 
consignor and consignee of the goods. 
Ohnces and D. (I) Whoever- penalties. 
(a) fitils, without sufficient causc, to submit 
any return as required by section 8 or 
submits a false return; or 
(b) fails, without sufficient cause, to get 
himself registered or tl:ere:~fter to renew 
his registration as required by section 9; 
or 
(c) knowingly produces incorrect accounts, 
registers or docume~~ts or k n o w i n g 1 y 
furnishes incorrect information; or 
(4 nu&es a statemeat in an application for 
registration or any declaration required 
to be made by or uncler this Act or nn 
application for annual renewal under sec- 
tion 9, or in the return or reviscd rcturn 
furnished under secticm 8, or in an appli- 
cation for refund under section 14 or In a 
mernu~*andurn of appeal lvhich is false or 
, which he either lcnov~s or believes to be 
false; or 
(e) fails to nlaintain or preserve accounts as 
required by section 15; or 
(f) refuses to coil~ply with any requirement 
n~adc of him under sub-section (I) of 
sectioil T G; or 
(g) obstructs any oEcer making a seizure or 
search under sub-sections (2) ar (3) of 
section 16j or 
(Iz) violates the terms and conditions of an 
undertaking required to be given by or 
under this Act, 
$hall be punishable with imprisonment of either 
descriptiw ~vh&h may extend to six months or with 
fine not exceeding onethousand rupees or with both, 
and when the o.Zence is a continuing one, wit11 a 
daily fine not cxceedi~zg f fty rupees during thc period 
of the contiquance of the offence. 
(2) No Court shall take cognizance of any 
offence udder this Act, or under the rules made 
thereunder, exccpt with the previous sanction of the 
~dm~nissioner, aild no Court inferior to that of a 
Maaskrate of the first class shall try any such offence - 
5 of 1898 (3) Notwithstanding anything contained in the 
Code of Criminal Procedure, 1898, all offepces puni- 
shable. under this Act shalI be cognizable and 
bailable. 
20. (1) The Commissioner may, either before ampnsicion 
or after ' institutiou of criminal proceedings under of ofleflccs- 
this Act, accept from the per-son charged with an 
offence under this Act or the rules made th~reunder, 
by way of composition sf the offence, a sum not 
exceeding one thousand rupees. 
(2) On payment of such sum. as may bc: deter- 
mined by the - Commissioner under suhisection (I), 
no further criminal proceedings sbaJl be taken against 
the person concerned in respect of the same offence. 
21. (1) No suit shall be brought in any Civil Rar +a suit in 
Court to set aside or modify any assessment made or 
purporting to havs been made or passed or Indemnity, 
purporting to havz been passed under the provisions 
of this Act, and, no.prosecution, suit or other proceem 
ding. shall lie against any omcer! for anything in good' 
f~th done or intcnded to be dona under: this Act or 
the rules made thereunder. 
392 THE ORISSA TAXATION (ON GOODS CARRIED BY ROADS [Or. Act 
(2) No suit shall be instituted against the State 
and 110 suit, prosecutiorl or oilier pc~ceerlings shall 
5c illsliteted against any officei* or servant of the 
Gove1nme4i.t in respect of any act done or purporting 
to be done under this Act, unIcss the suit, prosecution 
or othcr proceeding is instituted within six months 
from thc datc of the act complained of. 
Poivrc io 22. (1) Any officer appointed under section 7 
t;ikc 
evidence. shall have, for the purpose of this Act, the same 
powers as are vested in a Court under the Code of 
Civil Procedure, 1908, when trying a suit, in respect s0fI90S 
of the folIowi;!g matters:- 
(i) enforcing the attendance of any person and 
examining him on oath or affirmation; 
(ii) compelling the production of documents; 
(iii) issuing comlnissio~~s for the examination 
of witnesses. 
(2) Any such proceeding before the officer shall 
be deemed to be judicial proceeding within the 
meaning of szctions I93 and 228 and for the purposes 
of section 196 of the Indian Penal Code. 4s oi ~MO 
Dcligation of 23. Subject to such conditions and restrictions 
POWCK~, as the Govertilnent may, by general or special order, 
impose, the Commissioner may, by order in writing, 
delegatc any of his powers and duties under this Act 
or the rules made thereunder to any person appointed 
uuder section 7 to assist him. 
Grant of 24. The Goverument may in such circumstances 
rebate. and in such manner as may be prescribed, allow rebate 
of ally part of the tax payable in respect of any goods 
carried by or on behalf of any new industry in Orissa 
for thc purpose of manufacture in such industry for a 
maximum period of five years: 
Provided that rebate once allowed under this 
section shall not be subject to any change for a period 
of two years fi-o~n the datc of such allowance. 
Power to 25. ,(I) The Government may, subject to he 
n!ako tulesm condition of previous publication, make rules for 
carrying out the provisions of this Act. 
,,j of 19681 OR INLAND WATERWAYS) ACT, 1968 393 
(2) In particu1aih and witilout prejudice to the 
generality of thc faregoing power, such rules may 
prescribe-- 
((1) all rnatt,::.sexpressly required or alIowed 
by this Act to be prescribed; 
(6) the manner of deter~nination of weight 
or qualliity of goods taxable under this 
Act as 1-effer:.ed to in section 6; 
(c) the classes, dr~ ties and jurisdiction of the 
officcrs appointed for the purposes of this 
Act; 
(d) the designations under which persons may 
be appointed uud er section 7 to assist the 
Commissioner; 
(e) the authority to whom applications far regi- 
stration and renewal thereof unde~ section 
9 shall be made; 
(f)  he procedure for, and other matters inci- 
dental to, the registration of dealers and the 
granting of certificates of registration and 
renewal of such certificates and the form 
of such certificates under sectio~~ 9; 
Cg) f he returns to be furnished under section 8 
and dates by which, and the authority to 
whom such returns shall be furnished; 
(11) !he declarations and undertakings in respect 
of pll-;ces of business, godowns or central 
god owns, if any, of the dealer in respect of 
which returns are lo bc furnished; 
(i) the date by which retur~ls for any period are 
to be furnished and the procedure to be 
foll i3wecl for assessment under section !O; 
(j) the intervals at which, and the manner in 
which, the - tax under this Act shall be pay- 
:able under section 13; 
jk) the manner in which rcfunds under section 
14 shall be made; 
(1) the conditions under which the production - 
of : accounts or docum~nts or the furnishing 
of ~nformation may he raequirzd under s ub- 
section (I) of seetion 16; 
(m) the nature of' accnunts to be maintained by 
a dealer and the documents, if any, to 
acco mpanSr the g;lods carried ; 
01) the manner in which, and the authority to 
whom appeals against assessment or 
penalty or both may be preferred under 
szction 12; 
(0) (i) the proced ure for, and other matters 
(includ ing fees) incidental to, the disposal 
of appeaIs and applications for revision 
and review under section 12; 
(ii) the manner of depositing and the amount 
of fees to be paid on an appeal or applica- 
tion for revision under section 12; 
(p) the mancer in which, and the time witbin 
which, application shaIl be made, informa- 
tion furnished, and notices served, under 
this Act; 
(q) !)the procedure to Ee followed and the forms 
to be adopted in proceedings under this 
Ad; 
(r) the fees, if any, for petitions, certificates 
and other matters; 
(s) the circumstances, manner and the rates at 
which rebate may be allowed under section 
24 ; 
(t) for any other matter necessary for giving 
&ect to the purposes of this Act. 
(3) In ma~ng any rule the Government may direct that a breach thereof shall be punishable with 
fine not exceeding seven hundred and Hty rupees, 
and when the offence is n continuing one, with a daily 
fine not exceeding twenty-five rupecs during the mnti- 
nuance of the offence. 
P~WCY~OTC- ~,~fanydoubtordiffic~ltyar~sesingiv~ge~e- 
mow .dfi- 
cultie. ct to the provisions of this Act the Government may 
as occasion may require do any thing which appears 
to them' ncccssary for the purpose of removing the 
doubt or difficulty. 
(Sec. 27-Sclz. I) 
27. Notwithstanding the cxpiry of the Orissa validation 
Taxation (On Goods Carried by Roads or Inland *On" 
C'$i;gp 7 Waterways) Act, 1959 or anything contained in any 
judgment, dccree or order of any court- 
(a) a11 assessments made, a11 taxes irnposed or 
realised, all rules made, any liability incur- 
red, anv returns furnished, any proceedrngs 
commenced, any notification issued, any 
registration made, any action taken or any- 
thing whatsoever done under the said Act 
shall be deemed to have been validly made, 
imposed, realised, incurred, furnished,, 
commenced, issued, taken or done under 
the corresponding provisions of tbis Act; 
(b) no suit or other proceeding shall be main- 
tained or continued in any court against 
the Government or any person or autho- 
rity whatsoever for the refund of any taxes 
so paid; and 
(c) no court shaIl enforce any decree or order 
diuecting the refund of any taxes so paid. 
SCHEDULE I 
(See s~tions 3 and 4) 
Name of goods Period Rate of Tax 
1. Jute . . From the 1st July Fifty paise per 
1959 to the 3 1st maund (37,3242 
March 2962. Kilograms). 
2. Bamboos . . Ditto Rupees two for 
every one hun- 
dred. 
3. Kendu leaves.. (i) From the 1st Rupees eight per 
March 1960 to mau nd (37.3242 
the 29th April Kilograms) : 
1960. 
Provided that an additional tax at the rate of 
rupees eight per maund shall be payable on superior 
variety of leaves, if any. 
~xplanation-~up2rio1- variety of leaves means 
leaves fulfilling the physical specifications in relation 
to such variety as may be determined and notified by 
the Govei.nmcnt having due regard to the following 
factors, namely:- 
(a) the area in which the leaves are grown; 
(b) the 'size, texture, venation, relative thickness 
of the mid-rib and the lat~ral veins; and 
,# - - --- u--~u*ldr r -R-~LWIY CVIY UVUUD LfiRl\lW U1 AWAY3 L GI-. fiGL a 
OR INLAND WATERWAYS) Am, T, 968 of 19683 
( Sch. IT) 
(c) the fact that such leaves can reasonably 
fetch a cash price not below rupees thirty- 
six per i~launrl in the wholesale market 
and after inviting objections in the 
prescribed manner and considering such 
objections, if any, received within the 
prescribed time from persons interested. 
(ii) The 30th ApriI Rupres nine per 
1960 to the maund(37-3242 
31st March 1962. Kilograms). 
SCHEDULE I1 
(See sections 3 a tld 4 ) 
Name of goods Pcriod Ratc of Tax 
i. Manganese 
(a) Manganese Dioxide From 1st July 1,953 to Rupces ten per ton 
7th Junc 1961. 
(b) Manganese Ore- Ditto . . Rupm tw pcr tun 
High grade (forty- 
five per cent Mn. 
and over). 
2. Iron-ore Ditto . . Twenty-five paise per ti':). 
(a) High grade (45 per 
cent Crs O3 and 
Ditto . . Rupees three per ton 
above). 
(b) Low grade (Icss tban Ditto . . Rupee oue per ton 
45 per cent Cr a 07. 
4. Lime stone Ditto . . Twcnty-Eve paise pcr tort 
5. Dolomite Ditto .. Ditto 
6. Coal Ditto . . Ditto 
7. Fireclay Ditto . . Fifty paise per ton 
g. China-Clay Ditto . . Rtlpees two per ton 
9. Graphite Ditto . . Rupces sc veil per tc! 

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