Section 5 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
5. Levy of tax on wholesale distributor.
- Where retail dealers obtain their supplies of motor spirit from a wholesale distributor, it shall be open to the Provincial Government by agreement with the wholesale distributor to levy from him in advance the tax which may be payable by the retail dealers under sub-section (1) of section 3 on the sale by them of the motor spirit, and the provisions of this Act relating to the assessment and recovery of tax shall, subject to such conditions as may be z greed upon, apply to the wholesale distributor accordingly.
