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State of Odisha - Section

Section 206B in Orissa Municipal Rules, 1953

206B.

(1)
(a)Any person, registered firm or company or a public body who brings goods within the limits of Municipality may pay, in lieu of octroi assessable on such taxable goods a sum to be specified in the certificate of compounding granted to him and the said sum shall be determined in the manner outlined in the Clause (b).
(b)For the purpose of determining the amount payable under Clause (a), the octroi levied during the two years preceding the year of which he elects to compound the same should be found out; and the compounded octroi payable shall be the average annual octroi levied during the preceding two years, rounded to the nearest rupee.
Provided that when octroi has not been assessed for two complete years the compounded amount shall be arrived at on the basis of the average amount paid for such smaller period. In case of new impositions the compounding will be done keeping in view the transactions of the preceding period not exceeding two years.
(2)
(a)A tax-payer electing to compound the octroi shall apply to the Executive Officer of the Municipality in Form A showing the correct gross quantity of goods brought by him into the Municipal limits in two years preceding the year for which the application is made.
(b)An application in Form A shall be submitted not later than forty-five days from the coming into force of this rule of at least thirty days before the commencement of the year for which a tax payer desires to compound the tax. The Executive Officer may accept an application submitted after the prescribed period but not later than the beginning of the year in question if he is satisfied that the applicant had a reasonable cause for not applying in time.
(c)On receipt of a used application the Executive Officer after satisfying himself by such enquiry as he deems fit that the gross quantity of goods brought by the applicant as mentioned in the application is correct shall place the matter before the Municipal Council indicating, the compounded amount payable as calculated under Sub-rule (1) (b). The Municipal Council may consider if the application shall or shall not be allowed if the Council allows the same the Executive Officer, shall then grant a certificate in Form B permitting such tax payer subject to such conditions as may be specified in this behalf, to pay in lieu of the octroi assessable on every occasion of the taxable goods being brought into Municipality, the compound indicated therein.
(3)Conditions subject to which the certificate in Form B may be granted shall be as follows :
(a)the certificate shall be in force for the year it is granted and may be renewed thereafter on the basis of a fresh assessment on subsequent application.
(b)the certificate shall be liable to cancellation from any date in the year if there is reasonable suspicion that the tax payer is indulging in malpractices.
(c)An application for renewal shall be made by the tax payer in Form C to the Executive Officer, not later than thirty days before the commencement of the year for which such a renewal is required and the Executive Officer, if he is satisfied that the gross annual quantity of goods brought by the tax-payer has not exceeded the quantity brought in during the year immediately preceding the period for which such renewal is sought, shall renew such certificate and endorse the same accordingly. The Executive Officer may, however, accept an application submitted after the prescribed period but in no case later than the beginning of the year in question, if he is satisfied that the tax-payer had a reasonable cause for not applying in time.
(d)A tax-payer permitted to compound the tax under this sub-rule, shall maintain a true and correct account of goods brought in by him with all supporting vouchers as far as possible and shall also maintain the account of his daily transactions of goods brought in for temporary storage and taken outside the Municipal limits in the forms indicated below :
Goods RegisterBrought inside the Municipality.
Date Name of goods Quantity Price No. & date of invoice, pass or voucher, ifany, accompanying goods
1 2 3 4 5
         
Register for goods taken outside The Municipal Limits
Date Name of goods Quantity Price No. & date of invoice, pass or voucher, ifany, and the name or address to whom sent
1 2 3 4 5
         
(4)When a certificate in Form B in respect of and tax-payer is cancelled under Sub-rule (1) (b) the tax payer shall immediately surrender the certificate to the Executive Officer.[Form-A] [Inserted by Notification No. 2977 U.D., dated 1.2.1970.][See Rule 236-B]Application for permission to pay Octroi by way of compoundingToThe Executive Officer,......................MunicipalityI.......................... who is the Manager/Principal Officer/Partner/Proprietor of the Business known as ................... (full name and address) which is situated within the jurisdiction of the ............. Municipality do hereby apply for a certificate to permit me/us on behalf of the firm concerned to pay Octroi by way of compounding under Sub-rule (2) of Rule 206-B of the Orissa Municipal Rules, 1953 for the year commencing from 1st April, 20........