[1]THE
ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT RULES, 2000 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 namely : CHAPTER -1 PRELIMINARY (1)
These rules may be called the Orissa State Tax on Professions,
Trades, Callings and Employment Rules, 2000. (2)
They shall come into effect on the date of their publication in
the Orissa Gazette. (1)
In these rules unless there is anything repugnant in the subject
or context- (a)
"the Act" means the Orissa State Tax on Profession,
Trades, Callings and Employments Act, 2000; (b)
"Additional Commissioner of Profession Tax" means the
Additional Commissioner of Sales Tax appointed by the State Government under
the [2][Orissa
Value Added Tax Act, 2004]; (c)
"Assistant Commissioner of Profession Tax" means the
Assistant Commissioner of Sales Tax appointed by the State Government under
the [3][Orissa
Value Added Tax Act, 2004]; (d)
"Assistant Profession Tax Officer" means [4][the
Assistant Sales Tax Officer appointed under the Orissa Value Added Tax Act,
2004]; [5][(dd)
'Deputy Commissioner of Profession Tax' means the Deputy Commissioner of
Sales Tax appointed under the Orissa Value Added Tax Act, 2004]; (e)
"form" means form appended to these rules; (f)
"Government Treasury" means, the Treasury, Special
Treasury or Sub-treasury of the District or sub-division, or any place as the
case may be, where the place of work of a person or an employer is situated, or
if the person or employer has more than one such place, where his chief place
of business, within that jurisdiction is situated; (g)
"Half year" for the purpose of these rules, means a
period of six months commencing from the 1st April and the 1st October as the
case may be. 2[(gg)
"Joint Commissioner of Profession Tax" means the Joint Commissioner
of Sales Tax appointed by the Government under the Orissa Value Added Tax Act,
2004]; (h)
"place of work" in relation to a person or employer
means the place where such person or employer ordinarily carries on his
profession, trade, callings or employment or the place where salary and wages
are disbursed to an employee; (i)
"Profession Tax Officer" means the Sales Tax Officer
appointed by the Government under Orissa Sales Tax Act, 1947; (j)
"quarter" means a period of three months ending on the
31st March, 30th June, 30th September or 31st December as the case may be; (k)
"Section" means a section of the Act; (2)
Words and expressions used but not defined in these rules unless the
context otherwise requires, shall have the meanings respectively assigned to
them in the Act. [6][(1) The
authorities to be appointed for assisting the Commissioner shall be of the
following designations, namely:- (a)
Additional Commissioner of Profession Tax; (b)
Joint Commissioner of Profession Tax; (c)
Deputy Commissioner of Profession Tax; (d)
Assistant Commissioner of Profession Tax; (e)
Profession Tax Officer; and (f)
Assistant Profession Tax Officer]; (2) The authorities specified in Sub-rule (1)
shall exercise such powers and perform such duties as may be conferred or
imposed by or under the provisions of these rules within such local areas as
may be assigned to them by the Commissioner, by notification, from time to time. (3) The Additional Commissioner of Profession
Tax, [7][Joint
Commissioner of Profession Tax, Deputy Commissioner of Profession Tax] the
Assistant Commissioner of Profession Tax, the Profession Tax Officer and the
Assistant Profession Tax Officer shall be under the administrative control of
the Commissioner. (4) Subject to such conditions and restrictions as
the Government may, by general or special order, impose, the Commissioner may,
by orders in writing delegate any of his powers and duties under the Act or
these rules to any person appointed under Sub-rule (1), to assist him. (5) The Commissioner may, by order in writing,
delegate the functions of any Profession Tax Officer to such Assistant
Profession Tax Officer, subject to such conditions, as may be specified by him
in that order. (1)
An application for grant of certificate of registration under
Sub-sec. (1) of Section 6 shall be in duplicate in Form I, and an applicant
having places of work within the jurisdiction of different Assessing
Authorities shall make an application for registration to the Assessing
Authority within whose jurisdiction his principal place of work or business is
situated. (2)
On receipt of an application under Sub-rule (1) for registration,
the Assessing Authority shall grant, to the applicant, a certificate of
registration by signing the appropriate column of Form I and a copy of such
certificate shall be given to the applicant within thirty days of receipt of
application, if he is satisfied that the application is in order and the
necessary particulars have been furnished by the applicant. The corrections, if
any, in the application shall be authenticated by the applicant as well as the
Assessing Authority. (3)
If the Assessing Authority finds that the application is not in
order or all the particulars necessary for registration have not been
furnished, he shall direct the applicant to rectify the application or to
furnish such additional information as may be necessary. After considering the
revised application or the additional information, if any, the Assessing
Authority shall grant the certificate by signing appropriate column in Form I
or reject the application for registration, within thirty days of receipt of
the revised application, after giving the applicant an opportunity of being
heard, and by passing a speaking order of rejection of the application. (4)
Where the applicant has more than one place of business in Orissa
under the jurisdiction of different Assessing Authorities, the copies of the
certificate of registration shall be endorsed to the respective Assessing
Authorities by the authority granting such certificate of registration. (5)
Where the applicant is also an assesses and liable to obtain a
certificate of enrolment, the certificate of registration under Sub-rule (2) or
(3) shall be deemed to be the certificate of enrolment. (1)
An application for certificate of enrolment under Sub-sec. (2) of
Section 6 shall be in Form II and an applicant having more than one place of
work in Orissa shall be granted only one certificate of enrolment. (2)
Where an applicant has more than one place of work in Orissa, he
shall make a single application in respect of all such places, specifying
therein one of such places as the principal place of work for the purposes of
these rules and submit such application to the Assessing Authority within whose
jurisdiction the said principal place of work is situated. (3)
On receipt of an application in Form II, the Assessing Authority
may require the applicant to furnish such additional information or evidence,
as may be considered necessary, for determining the amount of tax payable by
him in accordance with the Schedule to the Act. (4)
After considering the application and such additional information
or evidence furnished, if any, the Assessing Authority shall grant a
certificate of enrolment by signing appropriate column of Form II or reject the
application, within thirty days of receipt of such application after giving the
applicant an opportunity of being heard, and by passing a speaking order of
rejection of the application. The corrections, if any, on the application shall
be authenticated by the applicant and by the Assessing Authority. (5)
Where the applicant has more than one place of work in Orissa
under the jurisdiction of different Assessing Authorities, the copies of the
certificate of enrolment shall be endorsed to the respective Assessing
Authorities by the authority granting such certificate of enrolment. (1)
Where the holder of a certificate of registration granted under
Rule 4 desires the certificate to be amended, he shall submit an application in
Form I for the said purpose to the Assessing Authority, setting out the
particulars in respect of which he desires such amendment and reasons therefore
together with the certificate of registration, and there upon the Assessing
Authority may, if he is satisfied with the reason given, make such amendments
as he thinks necessary in the certificate of registration. (2)
Notwithstanding anything contained in Sub-rule (1) where
consequent upon the amendment of the Schedule to the Act, the class of assesses
or the rate of tax payable under the Act is or both are changed and a new class
of assesses or a new rate of tax is or both are specified, then the class of
assesses or the rate of tax mentioned in the certificate or registration
granted under Rule 4 to the holders of such certificate prior to such amendment
shall stand changed respectively to the new class of assesses or the rate of
tax or both so specified in the said Schedule with effect from the date of
coming into force of such amendment. The Assessing Authority shall
assign to each person or employer, as the case may be, under these rules, a
number and a registration mark in the manner as would be specified by the
Commissioner from time to time. (1)
A certificate of enrolment granted under Rule 5 shall remain valid
so long as it is not cancelled under Sub-rule (2) of Rule 9. (2)
An application for amendment of certificate of enrolment shall be
made in Form II to the Assessing Authority, who may, on receipt of such
application require the applicant to furnish such additional information or
evidence as may be necessary for determining the amount of tax payable by the
applicant as specified in the Schedule to the Act, and upon determination of
the amount of tax so payable by the applicant, the Assessing Authority shall
make necessary amendment in the certificate of enrolment under his signature
with date indicating the year from which the tax at the revised rate shall be
payable. (3)
Notwithstanding anything contained in Sub-rule (2), where consequent
upon amendment of the Schedule to the Act, the class of assesses or rate of tax
payable under the Act is or both are changed and a new class of assesses or a
new rate of tax is or both are specified, the class of assesses or the rate of
tax payable or both as mentioned in the certificate of enrolment granted under
Rule 5 to the holder of such certificates prior to such amendment shall stand
changed respectively to the new class of assesses or the new rate of tax or
both so specified in the said Schedule with effect from the date of coming into
force of such amendment. (1)
The certificate of registration granted under Rule 4 may be
cancelled by the Assessing Authority when he is satisfied that the employer to
whom such certificate was granted has ceased to be an employer. (2)
The certificate of enrolment granted under Rule 5 may be cancelled
by the Assessing Authority when he is satisfied that the enrolled person is
dead or that his liability to pay tax has ceased : Provided that where consequent
upon the amendment of the Schedule to the Act, the rate of tax payable by such
person is specified as nil but he continues in his profession, trade, calling
or employment, the certificate of enrolment shall not be cancelled. The holder of the certificate of
registration shall display, conspicuously at his place of work, the certificate
of registration. If a certificate of registration
or a certificate of enrolment granted under these rules is lost, destroyed or
defaced, the holder of such certificate shall apply to the Assessing Authority
for a duplicate copy of such Certificate with a fee as specified in Rule 25 of
these rules and after necessary verification, the Assessing Authority shall
issue to the holder of the certificate a copy of the original certificate and
the copy so issued shall bear the endorsement "Duplicate Copy". The certificate to be furnished
by a person to his employer or employers under the second proviso to Section 5
shall be in Form III or IV, as the case may be. (1)
Every employer registered under the Act, shall pay into Government
Treasury the full amount of tax payable by him every month as shown in the
certificate of registration by the last day of the succeeding month. (2)
The employer shall furnish a return in Form V to the local
Assessing Authority accompanied by a copy of the receipted Treasury Challan in
Form O.T.C. 6 in token of payment of tax or by a Government cheque/R.B.I.
Cheque/Bank Draft/Banker's Cheque/a cheque certified by the bank as good for
payment, drawn in favor of the Assessing Authority together with a challan in
Form O.T.C. 6 in triplicate, duly filled in by the employer. (3)
The employer required to pay any amount of tax, penalty, interest
or composition money under provisions of the Act other than the amount payable
under Sub-rule (1) shall credit the same in the manner as specified in Sub-rule
(2). (4)
Notwithstanding anything contained in Sub-rule (1), a registered
employer, having more than one place of work under the jurisdiction of
different Assessing Authorities, shall furnish a consolidated return and pay
taxes in Form V in his principal place of work specified in respect of all the
places of work in the certificate of registration under Rule 4. (5)
Notwithstanding anything contained in Sub-rule (1), a registered
employer, may, by a written application to the Commissioner seek permission to
furnish quarterly or yearly return and the Commissioner may, after hearing the
applicant permit him, by an order in writing, to file returns quarterly or
yearly subject to such conditions as would be specified in that order. (1)
The Treasury Officer, Special Treasury Officer, the Sub-Treasury
Officer or the Pay and Accounts Officer, the Drawing and Disbursing Officer as
the case may be, shall be responsible for deductions of due amount of tax from
the pay bill of the Government servants as referred to in Sub-clause (i) of
Clause (e) of Section 2. The deduction shall be made every month and the salary
or wages of such an employee for the month of February shall not be permitted
to be drawn unless the balance tax due for the period from March to February or
part thereof or from the month in which the employee has the liability to pay
tax up to the month of February, as the case may be, has been fully deducted
and credited to the Government account under appropriate head of account. (2)
Where the salary of an employee is drawn by presentation of bills
in the Treasury, the deduction and credit of tax shall be made in the following
manner, namely : (i)
The Drawing and Disbursing Officers shall furnish, the salary
bills along with the deduction of tax in Form VI in duplicate, to the Treasury. (ii)
On receipt of the Form as referred to in Clause (i), the tax so
deducted shall be accounted for in the Receipt Schedule under the Head of Account
- "0028 - Other Taxes on Income and Expenditure 107 - Taxes on
Professions, Trades, Callings and Employments - 9913780 - Taxes on
Profession". One copy of Form VI shall be sent to the Local Assessing
Authority along with the monthly Receipt Schedule and other copy of Form VI
shall be sent to the Accountant General along with the monthly Receipt Schedule
at the time of submitting monthly account. (iii)
Where the tax is intended to be paid directly by the Drawing and
Disbursing Officer or other authorized officer in the Treasury, the same shall
be paid through Challan in triplicate in O.T.C. Form No. 6. (iv)
The concerned Treasury Officer/Special Treasury Officer on receipt
of the paid vouchers from Bank shall make necessary entries in the relevant
payment and receipt register after detaching both copies of Form VI. After
entry of the SI. No. and date in the Receipt Schedule along with the T.V. No.
and date of the Bill in the said Form one copy shall be sent to the Local
Assessing Authority and the other copy shall be sent to the Accountant General,
Orissa, along with a copy of the Recovery/Deposit Receipt Schedule in the
monthly account. (v)
The concerned Treasury Officer/Special Treasury Officer shall send
one copy of the monthly Schedule of Recovery/Deposit of tax to the Local
Assessing Authority and the Accountant General, Orissa, along with the copies
of Form VI and challan in proof of the entries in the Receipt Schedule. (3)
Where the salary of an employee is drawn other than the mode of
presentation of bills in the Treasuries, the amount of tax so deducted from the
monthly salary of the employee, by the Registered Employer, shall be credited
to the Government account through Treasury challan under the head "0028 -
Other Taxes on Income and Expenditure - 107 - Taxes on Professions, Trades, Callings and
Employments - 9913780 - Taxes on Profession" within fifteen days from the
date of drawl of salary, or shall be remitted to the Local Assessing Authority
in the shape of Government Cheque/R.B.I. cheque/Banker's cheque/Cheque
certified by the Bank as "good for payment" along with a challan in
Form O.T.C. 6 in triplicate with a statement in Form VI. (4)
The Commissioner may, if he considers necessary, require the
Drawing and Disbursing Officer, the Treasury Officer, Special Treasury Officer
or the Sub-Treasury Officer or the Pay and Accounts Officer, as the case may
be, to furnish to him a statement relating to payment of salary made to the
Government servants during any specific period and such statements shall show
the name of the employees, the details of salary drawn, the amount of tax
deducted there from and the period to which the tax relates. (5)
The Treasury Officer, the Special Treasury Officer, the
Sub-Treasury Officer or the Pay and Accounts Officer, Drawing and Disbursing Officer
or the Assessing Authority who is under employment of the Government shall be
deemed to be a collecting agent appointed under Sec. 14 of the Act. (6)
Notwithstanding anything contained in Sub-rule (1), the liability
of an employee to pay tax shall not cease until the amount of tax due from him
has been fully paid to the Government account and without prejudice to the
provisions of the said sub-rule, the said amount may be recovered from him, if
the employer or the Assessing Authority is satisfied that the amount has not
been deducted from his salary or wages. (1)
The notice under Sub-sec. (5) and (6) of Section 6 shall be in
Form VII and the notice under Sub-sec. (3) of Section 7 shall be in Form VIII. (2)
The notice of assessment under Sub-sec. (1) of Section 8 shall be
in Form IX and under Sub-sec. (3) of Section 8 shall be in Form X and the
notice of demand under Sub-sec. (4) of Section 8 and for other demands,
including the penalty imposed under the Act shall be in Form XI. (3)
Before proceeding under Sub-sec. (1) of Section 8 on the ground
that assesses has filed incorrect or incomplete return, the Assessing Authority
shall record the reason or basis for such ground. (1)
A person, not being an employee as specified in Serial No. 1 of
the Schedule to the Act, liable to pay tax, shall make payment of the tax
through a treasury challan or a banker's cheque or bank draft accompanied with
the challan Form in triplicate duly filled in and shall furnish a Tax Payment
Statement in Form XII to the Local Assessing Authority. The tax shall be paid
within the period specified in Section 10 of the Act. (2)
If it comes to the notice of the Assessing Authority that a person
enrolled under Sub-sec. (2) of Section 6 has failed to pay the amount of tax
due from him, in the manner laid down in Sub-rule (1) he shall serve on that
person a notice in Form XIII requiring him on a date specified in the notice to
attend in person or through an authorized representative for showing cause for
non-payment of tax and why penalty under Sub-sec. (5) of Section 8 of the Act
shall not be imposed, after giving the person a reasonable opportunity of being
heard and after holding such enquiry as may be deemed necessary or otherwise,
and if the Assessing Authority is satisfied that the tax is payable but it has
not been paid, he shall serve a notice of demand in Form XIV on that person or
his representative to pay the amount within fifteen days from the date of
receipt of the notice. (3)
If a person, liable to pay tax, has failed to get himself
enrolled, the Assessing Authority shall serve on that person a notice in Form
XV requiring him, on a date specified in the notice, to attend in person or
through an authorized representative for showing cause for such non-enrolment,
after giving the person a reasonable opportunity of being heard and after such
enquiry as may be deemed fit or otherwise, and thereafter he shall assess the
tax due to the best of his judgment and serve on him a notice of demand in Form
XVI to pay the tax within fifteen days from the date of receipt of the notice. (1)
When the Commissioner is satisfied that a refund of tax, penalty
or interest, if any, is due to a person under Sec. 21, he shall record the same
in an order showing the amount of refund due and shall communicate the same to
the person or the concerned employer. (2)
When an order for refund has been passed under Sub-rule (1), the
Commissioner shall if the person or the employer does not apply in writing to
the Commissioner within one month of the receipt of the order under Sub-rule
(1) to accept such excess amount by adjustment against the amount payable for
any subsequent period as would be specified by the employer, issue to him a
refund payment order subject to the proviso to Section 21. (1)
If the holder of a certificate of registration or a certificate of
enrolment in one area shifts his place of work to another area, he shall,
within fifteen days of such shifting, intimate the same to the Assessing
Authority from whose office the certificate was issued and he shall at the same
time send a copy of such information to the Assessing Authority exercising
jurisdiction over the area to which the place of work is shifted. (2)
With effect from commencement of the month immediately succeeding
the month in which the intimation under Sub-rule (1) is given, the Assessing
Authority, having jurisdiction over the area to which the place of work has
been shifted, shall exercise all powers and discharge all functions relating to
the determination and recovery of tax and all other matters ancillary thereto
in respect of such persons or employers. (1)
An appeal under Sub-sec. (1) of Section 15 from an order passed by
the Assessing Authority shall lie to the [8][Joint/Deputy
Commissioner of Profession tax under whose jurisdiction the place of work or
principal place of work of the appellant is located]. (2)
No appeal shall be entertained after the expiry of a period of
thirty days from the date of receipt of demand notice or the order : Provided that the [9][Joint/Deputy
Commissioner of Profession Tax] may admit an appeal after the expiry of the
above period if he is satisfied that there was good and sufficient cause for
the delay. (1)
A revision under Sub-sec. (1) of Section 16 shall lie, from an
order passed in appeal, to the Commissioner of Profession Tax. (2)
No revision shall be entertained after the expiry of a period of
four months from the date of receipt of the order passed in appeal. Explanation - In this rule the
expression Commissioner shall include an Additional Commissioner of Profession
Tax. (1)
Application for appeal or revision shall be made in duplicate in
Form XVII and shall be presented to the appropriate appellate or revisional
authority, as the case may be, by the appellant or applicant in person or through
his authorized representative or be sent by registered post to the said
authority containing a clear statement of the facts and state precisely the
relief prayed for. (2)
The application for appeal or revision shall be accompanied by a
copy of the order against which appeal or revision is filed as well as other
relevant papers and such application shall be duly signed and verified by the
appellant or the applicant, as the case may be. A petition for appeal or revision
not in, conformity with these rules may be summarily rejected. Any authority under the Act may,
on his own motion or on an application being made in this behalf, rectify any
arithmetical or clerical mistake or any error apparent on the face of the
record in any order passed by such authority including his predecessor in
office and any authority subordinate to it : Provided that if an order under
this rule has an adverse effect on an employer or a person, no such order shall
be passed unless a reasonable opportunity of being heard has been given to such
employer or person in Form XVIII: Provided further that no order
under this rule shall be passed after expiry of a period of three years from
the date of passing of the impugned order. The service of any notice which
is issued under the provisions of the Act, or these rules or which is required
to be issued for carrying out the purposes of the Act, may be effected on a
person or an employer in any of the following manner, namely : (a)
by giving or tendering it to such person or employer or his
manager or agent in person; or (b)
by leaning it at his last known place of business or residence if
such person or employer or manager or agent is not available; or (c)
by sending it to such person or employer by registered post; or (d)
by affixing it in some conspicuous place at the last known place
of work or business or residence of person or employer; or (e)
by publishing in the local Newspaper wherever it is considered
necessary. (1)
A fee of rupees ten shall be payable on an application for grant
of a duplicate copy of Certificate of Enrolment/Registration. (2)
Fees payable under Sub-rule (1) and fees payable under Sub- sec.
(3) of Section 15 and Sub-Sec. (2) of Section 16 of the Act shall be payable in
challan in the manner prescribed in Rule 13/16 and a copy of the challan shall
be attached, by the person, to the application for appeal or revision or
application for duplicate copy of certificate of enrolment/registration, as the
case may be, in proof of payment of the required fees. Whenever any order is passed by
any authority affecting any employer or a person, a copy of such order shall be
furnished to such employer or person, as the case may be, free of cost. [1] Published
vide Orrissa Gazette Ext. No. 1621, Dated 17.11.2000. [2] Substituted
vide O.G.E. No. 1579 dated 24.10.2009. [3] Substituted
vide O.G.E. No. 1579 dated 24.10.2009. [4] Substituted
vide O.G.E. No. 1579 dated 24.10.2009. [5] Inserted
vide O.G.E. No. 1579 dated 24.10.2009. [6] Substituted
vide O.G.E. No. 1579 dated 24.10.2009. [7] Inserted
vide O.G.E. No. 1579 dated 24.10.2009. [8] Substituted
vide O.G.E. No. 1579 dated 24.10.2009. [9] Substituted
vide O.G.E. No. 1579 dated 24.10.2009.THE ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT
RULES, 2000
PREAMBLE