Central Sales Tax (Orissa) Amendment Rules, 2010
In exercise of the powers conferred by sub sections (3), (4) and (5) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956) the State Government hereby make the following rules further to amend the Central Sales Tax (Orissa) Rules, 1957, namely:
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(1) These rules may be called the Central Sales Tax (Orissa) Amendment Rules, 2010.
(2) They shall come into force on the date of their publication in the Orissa Gazette.
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In the Central Sales Tax (Orissa) Rules (hereinafter referred to as the said rules), after clause "(d)", the following clause shall be inserted, namely:-
""(dd)" "e-payment" means payment of taxes payable or any other amount dues to the State Government through electronic funds transfer mechanism.", and
"(ddd)" "e-challan" means a copy the challan in the prescribed form generated by the bank/the tax payer from the computer on successful completion of the online payment transaction".
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In the said rules, rule 24 shall be substituted by the following, namely:-
"24. Payment of tax, interest, penalty, composition money and security"
(1) Payment of tax, interest, penalty, composition money and security under the Act shall be accompanied by a challan in Form IX copies of which will be obtainable from any...
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