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State of Odisha - Section

Section 9 in The Orissa Motor Vehicles Taxation Rules, 1976

9. [ [Rule 9 substituted vide Orissa Gazette Extraordinary No. 315/1.5.1986-Notification SRO No. 319/86.]

(1)The due date of payment of tax shall be the date of expiry of the period for which the tax and additional tax had been last paid and cases where no such tax and additional tax had previously been paid, the date of acquisition of the vehicle or the date when such tax or additional tax is imposed by a law. For differential tax/differential tax the due date of payment is the date on which alteration is made to the vehicle.]
(2)Where the tax and additional tax for the period in respect of a vehicle was not been paid as required under the provisions of Sub-rule (1) and continue to remain unpaid for a period of fifteen days from the due date of payment which shall be deemed to be the grace period for payment the Taxing Officer shall impose penalty in respect of such vehicles as specified in the Table below :[Provided that the grace period for payment of one time tax in respect of a new vehicle shall be one month from the due date of payment and penalty that may be levied under Sub-section (1) of section 13 for delay in payment of one time tax shall be at the rate of ten per cent of the one time tax due in respect of the vehicle for every month or part thereof after expiry of the grace period during which the delay continues subject to the maximum of twice the annual rate of tax specified in the Schedule-1] [Added vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 401/94/3.5.1994.];Table
  Period Amount of penalty
(i) If paid within fifteen days after the grace period Penalty to be charged at 25 per cent of the tax/additional taxdue.
(ii) If paid after fifteen day but within one month after the graceperiod Penalty to be charged at 50 per cent of the tax/additional taxdue.
(iii) If paid after one month but within two months after the graceperiod Penalty to be charged equal to the tax/additional tax due.
(iv) If paid beyond two months after the grace period Penalty to be charged double the tax/additional tax due.
(3)Where the composite tax in respect of the vehicles plying under National Permit Scheme has not been paid within the due date as required under the provisions of the said Scheme and remains unpaid, the Taxing Officer shall impose penalty at the rate provided in the said Scheme, in respect of such vehicle.
(4)Stage carriages plying under reciprocal transport agreement will pay Additional Motor Vehicles Tax in the following manner ;
(a)Vehicles which ply a distance not exceeding 160 Kms. in a day will pay Additional Motor Vehicles Tax for the distance covered in this State proportionate to the maximum distance fixed for the slab.
(b)Vehicles which ply a distance exceeding 160 Kms. but not exceeding 240 Kms. in a day will pay Additional Motor Vehicles Tax for the distance covered in this State proportionate to the average distance of 200 Kms. but subject to the maximum amount of Additional Motor Vehicles Tax fixed for the slab.,
(c)Vehicles which ply a distance exceeding 240 Kms. but not exceeding 320 Kms. in a day will pay Additional Motor Vehicles Tax for the distance covered in this State proportionate to the average distance of 280 Kms. but subject to the maximum amount of Additional Motor Vehicles Tax fixed for the slab.
(d)The vehicles ply a distance exceeding 320 Kms. in a day will pay Additional Motor Vehicles Tax at the rate specified for the slab.