Keyword(s):
Dealer, Entry of Goods, Importer, Local Area, Person, Motor Vehicles,
Purchase Value, Sales Tax Act, Scheduled Goods,
AN ACT TOPROVIDE FORTHE LEVY AND COLLECTION OF TAX ON
THE ENTRY OF GOODS INTO THELOCAL AREAS OF THB STATE
OF ORISSA FOR CONSUMPTION,USE OR GALE THEREIN
AND MATTERS JNCIDENTAL THERETO AND CONNECTED –
THEREWITH
BEit enacted by the Legislature of the Slate of Orisea in the Fiftieth Year of
the Republic of India, as follows:-
CHAPTER I
PRELIMINARY
Short bite,
sxlarrr md 1. (1) This Act may be cAlled the Orissa Entry Tax Act, 1999.
80manw
sat. – (2) It shall cxtcnd to the whole of the State of Orissa.
(3) It shall ** come into force on suchdate as thc State Government may, by
notification, appoint.
De=h. 2, In this ~ct,unless the context otherwise requires,-
(a) “Assessing Authority” means the Sales Tax Officer appointed uader the
Sales Tax Act within the area of his jurisdiction;
(6) “Commissioner” measthe Commissioner of SaIes Tax, Orjsssa appointed
under the Sales Tax Act;
(c) LmDealcrsyshall hsve the meaning assigned to it in clause (c) ofSection 2
of the Sales Tax Act, and shalI include a handling or deIivery agent gf
an agent acting in any manner on bchalr of the Principal;
(d) “Entry of goods9f with all its grammati cal variatio~s and cognate
expressions, means entry of goods into 3 locaI area from any place
that local area or any place outside the State for consumption, use or
sale therein;
pcrson who in any capacity
brings or causes to be brought any scheduled goods into a 1mal area for
consumption, use or sale therein;
(e) “Importer” means a Dealer or any other
Cfl “Local areaY9means the areas Within the limits of any-
(i) Municipal Corporation,
(ii) hfunicipali ty,
(iii) Notified Arca Council,
(iv) Gralna Panchayat, and
(v) Othcr locn1authority by whatcver nime called, constituted or conti-
nued in any law for the time being in force and shall also incIude an oricra~ct
industrial township constituted under section 4 of thc Oriaa 23d1930.
h7unicipaI Act, 1950;
*For LhcBill, set OrirJa Carelte, Entraordinary,dated the
@lo. 1
*Come in to lorcc w.e.l. 1st D1999 Vidc F. D.~otifimtionNo. 44748-C. T.A. 30199-F,Orlssa Gazerre ERlraordiae 4th November, 1999 (No.1509)&) ”I? ersonfg i ncludes any Company or Associati ~n or Body or individuaIs whether i acorporated or not and aIso a Hindu undivided IamiIp, a Firm, .a Local ~utharity,Government of Indi a, the Government of any State cr Union Territory; (11) ”hfctor Vehicle9means a Motor V~bicleas defined in clause 28 of section
59 d1981
2 of thc Motor Vehides Act, 1988;
(i) ‘.Prcscribed9’ means prescribed by lules;
(j)”Purchase velce” means the valuc of schd uled goods as ascertained,
from original invoice or bill and Includes Insurance charges, excisc duies
countervailing charges, sales tax, transport charges, freight charges.
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