PREAMBLE
In exercise of the powers conferred by Section 32 of the Orissa State
Tax on Professions, Trades, Callings and Employments Act, 2000 (Orissa Act 7 of
2000), the State Government do hereby make the following rules further to amend
the Orissa State Tax on Professions, Trades, Callings and Employments Rules,
2000, namely:--
Rule - 1.
(1)
These rules
may be called the Odisha State Tax on Professions, Trades, Callings and
Employments (Amendment) Rules, 2012.
(2)
They shall
come into force on the date of their publication in the Odisha Gazette.
Rule - 2.
In the Orissa State Tax on Professions, Trades, Callings and Employments
Rules, 2000 (hereinafter referred to as the said rules), in rule 13, after
sub-rule (5), the following sub-rule shall be inserted, namely:--
"(6) The return required to be furnished under
sub-rule (2) and sub-rule (5) may be filed electronically from such date and in
such manner as may be notified by the Commissioner."
Rule - 3.
In the said rules, 'Form 1' shall be substituted by the following Form,
namely:--
"FORM-1
[See rule 4(1)6(1)]
Application for
Registration/Amendment-cum-Certificate of Registration
(To be submitted in duplicate)
To
The Assessing Authority.............................
I hereby apply for Certificate of Registration/Amendment of Certificate
of Registration under the Orissa State Tax on Professions, Trades, callings and
Employments Act, 2000 as per the particulars given below:
(Please type or use block letters only)
(1)
Name of the
Applicant................................
(2)
Address.....................................................
Pin
Code...............................District.........................Telephone.....................
(3)
Status of
person signing this form. Put (Ö) mark below the appropriate heading.
|
Proprietor
|
Partner
|
Principal
Officer
|
Agent
|
Manager
|
Director
|
|
Secretary
|
(4)
Class of
Employer. Put (Ö) mark below
the appropriate heading whichever is applicable.
|
Individual
|
Firm
|
Company
|
Corporation
|
Society
|
Club
|
Association
|
(5)
Registration
number under Orissa Value Added Tax Act, 2004/Central Sales Tax Act, 1956 (if
any).
Registration number under OVAT Act. ..........................
Registration No. under CST Act........................
(6)
Permanent
Account Number (PAN) allotted under Income Tax Act (if any):
(7)
Name and
address of other places of work, if any, in Odisha:
(for information only)
(8)
Number of
employees for which deduction of tax will be effected U/s. 5 of the Act.
|
Class of
persons
|
Rate of
Tax
|
Number of employees
|
Amount
payable every month
|
|
Annual
Salaries/Wages
|
|
|
|
|
(i) Do not
exceed
Rs.
1,60,000/-
|
|
|
|
|
(ii)
Exceed
Rs.
1,60,000/- but do not exceed Rs. 3,00,000/-
|
|
|
|
|
(iii)
Exceed
Rs.
3,00,000/-
|
|
|
|
(9)
(i) Total
amount payable by the registrant U/s. 5 of the Act every month by the last day
of the succeeding month(total of last Col. Of 8): Rs.
(ii) Amount payable every year by the registrant under section 5 of the
Act Rs. ............ Per annum payable before the date specified U/s. 10 of the
Act.
(10)
Grounds on which amendment to the Certificate of Registration
Number................ is sought :
(Enclose original certificate for amendment applied for)
The above statements are true to the best of my knowledge and belief.
Date................... Signature/Status........................
(11)
Registration Number allocated/Amendment incorporated
(12)
Amount of
tax payable/Due date of payment.
Signature & Seal of Assessing Authority
Acknowledgement
(Particulars of name and address to be filled in
& signed by the applicant)
Received an application for certificate of registration/amendment
of Registration in Form-I From-
Name of the Applicant....................................... Signature
of the Receiving Officer
Signature
Full Postal Address...........................................
Date............................. "