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'mrm ORLSSA ' A D D ~ O N A SALES


L . ;,
TAX ACT, 19'751

: [Rewived the assent of the President on the 5th


May 197.5, Jirsf pu6lished-in an extra-
orninary issue of the Orissa Gazette,
. ' &ted the 12th May 19751
,,

, --
'AN K C ' ~TO PROVIDB FOR LEVY OF ADDTT~ONAL
" ' .":TAx:ON, _ SALE .OR PURCNASE OF GPODS IN
, . , , , A ' , . , ! .. ORISSA, - ,, ; . . , I ': I . . , .,
, . . I .

!- : E
it enacted by the Legislature of the State of
Orissa in the Twenty-sixth Year of the.,~Republic
of India,,. as foIlows:- '
' , I
.,

.. : l r . :(I) This Act may befcalled the 'Orissa Addi- shorttitle. : ,

ti om1 Sales' Tax [Actj 1975. , ' . : - extent and , , i: , ,


. carnmenw- I, ,

(2) It shall extend to the whole of t&e'State'ofment-


Orissa. - . ; : [ ? . , . - ,. , , ,

(3) It shall be 'teetned .to have codie'ihto force '

pn the.1st day of April, . . 1975.


. . . .! , ,

'[21 In this , Act,'~nlesstho c&l&t.t . 'othdilvj~eBfini,ioa.


' ,

~cqbcres-. . , . . , ..
- ,

, , (a) <'d&ared ' goods" : .shall havo tho same


meaning as in clause,(c) of section 2 .of the
74 of 1956 :.Central Salcs Tak Act, 1956; .. . ,
,

., ' . ... .. . , .. ,

. . : (b) words.and expl essions ;sod but not dafinad


shaU have . the , same meanings-as rare . ros-
pectively assigned to them in tho Orissa
Oriw ~ c t Sales Tax Act, 1 947 (hereinafter referred
14 01 1947. to as the said Act).
3. (I) Every dealer shall, in addition to the tax l ~ w
payable by him for a year under the said Act, bo liable ;z,iti~nal
to pay additional tax at such rato not ~xceoding ono
1. For Statcmcnt of Objects and Reasons set O&sa Guzette,
Extraordinary,d a t a tbc 24th March, 1975 ( No. 597 ).
2. Substituted by the Oriss. Additional Salcs Tax (Amcndmenr) Act,
1979(Or. Act3of 1979),s. 2, w. e. f. the 1st April, 1979.

759
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'JbU ' U i E WRISSA ADDITIONAL SALES 'I'Ax ACT,19'15 1Ur. ACW 01 i Y ' I 3 I
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( Sec. 4 )
p c r c e d ' ~ f h i sgross turuover for that year, as may
bs notified, from t'irne to time, by tho State Govcrn-
ment :
Provided, that n o additional tax as aforesaid shall
bo payible ,on that part of the gross turnover which
rolates to Sale:,and purcllase of declarod goods:

,. .Pr~-vid,cd
... .
further that the Stato Government may,
by hqfifi~if ipn, subject.t o such co,pditions, and restrio
tions,'if ariy, cxempt any class of deaIors or the turnover
relating to any goods or class of goods from the lovy
-pf 110- additional tax and li kowise withdraw any such
>ex.n+$o+. ,. . ,

(2) The provisions of the said Act shall, mtriafis I

:-,
,'
m~ifanclis,apply,in
.., * relation to the said, additional tax
.
.... .: as thoy"apply in relation to-the tax payable under the
- : .,:' said Act.]
' . .. .,,b,-
-2, 7 j
power to 4. (1) Thc State Government may mako rules for
make rulcs- , carrying,out, the- purposes of this Act. .
;I ,:
,, , ,
I
(2) All rules made under this Act shall, as soon I
as ,may be after they are made, be laid before the i
' State 'Legislaidre for a total period of fourteen days i
which may be comprised in orle session or in two or
more successive sessions and if during the said period I
Sfat-e Legislature makes modifications, if any,
therein, the 'rules shall thereafter have effect only in
such modified form; so, however, that such modifica-
:tins .shall :be without prejudice to the validity ~f
. anything~:previouslydone under the.rulcs.
.., .. . .
,+ - :-, -1..
;, .I.! - . -,. + .
.,
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ORISSA ACT 19 OF 1990


* THE ORISSA ADITIONAL SALES TAX REPEALING ACT, 1990

(Received the assentLatestLaws.com


of the Governor on the 4th August 1990, first published in an
extraordinary issue of the Orissa Gazette, dated the 14th August 1990)

AN ACT TO REPEAL THE ORISSA ADDITIONAL SALES TAX ACT, 1975.

BE it enacted by the Legislature of the State of Orissa in the Forty-first Year of the
Republic of India, as follows:-

Short title 1. (1) This Act may be called the Orissa Additional Sales Tax repealing Act, 1990.
and
commence
ment.

Repeal and
savings. 2. (1) The Orissa Additional Sales Tax Act, 1975 is hereby repealed. Orissa Act. 24
of 1975.
(2) The repeal of the said Act shall not affect,-

(a) its previous operation or anything duly done or action taken including
orders passed, returns submitted, notices issued, assessments made, taxes
paid and arrear of tax to be realized; or.

(b) Any right, obligation or liability acquired, accrued or incurred there-under;


or

(c) any investigation, legal proceeding or remedy in respect of any such right,
obligation or liability and any such investigation, legal proceeding or
remedy may e instituted, continued or enforced as if the said Act had not
been repealed.

* For the Bill, see Orissa Gazette, Extraordinary dated the 7th August 1990 (No. 907)