135A. [ Exemption from service taxes. [Inserted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.]
(1)All holding which are used exclusively for agricultural purposes shall be exempted from imposition of taxes referred to in Clauses (b) to (e) of Sub-section (1) of Section 131.(2)Where the Municipality is satisfied that the owner or occupier of any holding other than those mentioned in Sub-section (1) has made sufficient arrangement at his own cost for any of the service for which tax is leviable under any of the clauses aforesaid it may with the prior sanction of the Director, exempt such holding from imposition of the tax in respect of such service.]
