Section 13 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
13. Payment of tax by employer.
(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 favour 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.
