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[Cites 0, Cited by 0] [Section 206B] [Entire Act]

State of Odisha - Subsection

Section 206B(3) in Orissa Municipal Rules, 1953

(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