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State of Odisha - Section

Section 70 in The Orissa Luxury Tax Rules, 1995

70.

(i)At any place other than a check-post or barrier, the driver or any other person in charge of a goods vehicle or boat shall stop on demand by a Luxury Tax Officer and keep it stationary as long as it is required and allow examination of the goods in the vehicle or the boat and inspection of all the records connected with the goods in the vehicle or boat.(ii)If on such inspection, such officer has reason to believe that there has been all evasion of Luxury Tax in respect of goods carried on in such vehicle or boat, such officer may order their unloading and seizure and confiscate after following the procedure as laid down under the rules.The Orissa Luxury Tax Rules 1995Form IApplication for licence under Section 6 of the Orissa Tax Act, 1995(See rule 5)ToThe...................................I.................. son of...... on behalf of the stockist carrying on the business under the name and style.......................situated at...................(Postal Address), do hereby apply for a licence under the Orissa Luxury Tax Act, 1995.The Municipal certificate of enlistment No. of the business is...........and the said certificate was first issued on...................and the date of its last renewal is.........The Excise Licence No. of the business is .................... and the said licence was first issued on and the date of its renewal is.The Registration Certificate Nos. of the business are..................under the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947).The name(s) and address(es) of the proprietor/partners/principal Officer/ Director/Managing Director of the business together with their age, father's name are shown in the statement below :-
Sl. No. Name in full Father's/ Husband's name Age Extent of interest in the business Present address Permanent address Signature Signature and address of witness attestingsignature in column 8
(1) (2) (3) (4) (5) (6) (7) (8) (9)
12345                
My/Our business was first started on....................I/We manufacture/process/make (here insert the names of luxuries)......for stocking and sale.We import (here insert the names of luxuries) for stocking and sale from outside Orissa.Location of factory (if any)...............Location of warehouse (if any)..................Complete list of Additional places of business of the stockistThe above statements are true to the best of my knowledge and beliefDate...............Name of the applicant in full...........Signature.............Designation..............* Strike out portion or paragraph whichever is not applicableThe application shall be signed in the manner prescribed in rule 5The Orissa Luxury Tax Rules, 1995Form IILicence(See rule 6)Licence No................................ dated..........................is hereby granted to (name of stockist)...................of (address of stockist).......................under the Orissa Luxury Tax Act, 1995. The business consist of...........................* Manufacturing/processing/making (here insert the names of luxuries).....................* Importing (here insert the names of luxuries)................from outside Orissa.The stockist's year shall run from 1st day of April to the 31st day of March and returns in Form are to be furnished by the stockist monthly within 10 days from the end of the month according to the financial year.The stockist has factory at................The stockist keeps warehouse at..................
(1)....................
(2)....................
(3)....................
(Seal)Date......................
Signature.............The Orissa Luxury Tax Rules, 1995Form IIINotice of imposition of penalty under Sub-section (2) of Section 6 of the Orissa Luxury Tax Act, 1995[See Sub-rule (1) of Rule 11]To.............(stockist) of (address)Whereas I have information that you, a stockist under the Orissa Luxury Tax Act, 1995 have become liable to pay luxury tax under Section 4 of the said Act but failed to obtain a licence under Section 6 within the period specified in the said Section.And Whereas it appears necessary to impose on you a penalty under Sub-section (2) of Section 6 of the said Act;You are hereby directed to attend in person or by an agent at (place)....on (date)..........at (time)........and to show cause why a penalty not exceeding Rs...........(in figures) rupees.............. (in words) shall not be levied on your under Section (2) of Section6 of the said Act;In the event of your failure to comply with this notice, the penalty as indicated above shall be imposed without further reference to you.Date ...........................(Prescribed authority)Designation............The Orissa Luxury Tax Rules, 1995Form IVNotice of demand of penalty under Sub-section (2) of Section 6 of the Orissa Luxury Tax Rules 1995[See sub-rule (2) of Rule II]To..........................................................................(stockist) of......................................................................... (address).In continuation of the notice in form III under Sub-section (2) of Section 6 of the Orissa Luxury Tax Act, 1995 issued to you on....................(date)* with reference to your petition or * revision/review, dated.......the day of.............20...........before *Luxury Tax Officer/Assistant Commissioner/Additional Commissioners of Luxury Tax/the Commissioner of Luxury Tax, you are hereby informed that the amount payable by you by way of penalty has been determined at Rs................(in figures) Rupees (in) words).You are hereby directed to pay the sum of Rs......(in figures) (Rupees... (in words) due from you as given below into the Government Treasury at ..........on or before..........(date) and to produce the receipt proof of the payment before the undersigned not later than the...........day of.......failing which the said sum shall be recoverable from you as an arrear of land revenue.Penalty payable Rs ............................Less paid Rs....................................Penalty due Rs..................................Penalty paid in excess Rs...........................Date.........Signature.........Designation.............The Orissa Luxury Tax Rules, 1995Form VReturn of Luxury Tax payable under the Orissa Luxury Tax Act, 1995 for the return period from...............................to..........(See rule 13)Name of the stockist carrying on business under the trade name of..........................Address of the stockist..................Licence Number of the stockist..............
Registration Certificate Number, if any, under-  
(a) Orissa Sales Tax Act, 1947(Orissa Act 14 of 1947)  
(b) Central Sales Tax Act, 1956(74 of 1956)  
Turnover of stock of luxuries during the return period Rs..............(A)
Less; Deduction of turnover of stock of luxuries-  
(a) under Section 5(a) Rs..................
(b) under Section 5(b) Rs..................
Total Rs ..............(B)
Turnover of stock of luxuries on which Luxury Tax is payable(A-B) Rs...............(C)
Luxury Tax payable @..........per centum of Rs show in (C). Rs...............(D)
Luxury tax payable for Rs.........(in figures) (Rupees.........) (in words vide (D) is paid under Challan No...........dated............of the *Government Treasury...........The above statement is true to the best of my knowledge and belief.Dated.............................Signature and status ofperson signing the returnThe Orissa Luxury Tax Rules, 1995Form VIStatement of interest payable under Sub-section (1) or Sub-section (2) of Section 8 of the Orissa Luxury Tax, Act 1995(See rule 14)Name of the stockist carrying on businessunder the trade name of....................Address of the stockist....................Licence No. of the stockist................
Relevant *return period/ period of assessment Amount of luxury tax to be paid as per returns/assessment order Date specified in the notice by which payment isto be made *Actual date(s) of payment/ date of assessment Actual amount of luxury tax paid
(1) (2) (3) (4) (5)
Amount of luxury tax remaining unpaid at the endof a month [vide (2) and (5) rounded off under sub-section (7) ofSection 8] Number of full months of default [vide (3) and(4)] Rate of interest payable per month Interest payable
(6) (7) (8) (9)