Odisha Sales Tax (Settlement of Arrears) Rules, 2012
In exercise of the powers conferred by sub-section (1) of section 15 of the Odisha Sales Tax (Settlement of Arrears) Act, 2011 (Odisha Act 12 of 2011), the State Government do hereby make the following rules, namely:-
1. Short title and commencement,-
(1) These rules may be called the Odisha Sales Tax (Settlement of Arrears) Rules, 2012.
(2) They shall come into force on the date of their publication in the Odisha Gazette.
2. Definitions.-
(1) In these rules, unless the context otherwise requires,-
(a) "Act" means the Odisha Sales Tax (Settlement of Arrears) Act, 2011;
(b) "Assessment year" means the year defined under clause (k) of section 2 of the Odisha Sales Tax Act, 1947.
(c) "Commissioner" means the Commissioner of Sales Tax appointed under subsection (1) of section 3 of the Odisha Value Added Tax Act.
(d) "Form" means a form appended to these rules;
(2) The words and expressions used in these rules and not defined but defined in the Act, shall have the same meanings as defined in the Act, and in the 'relevant Act referred to in section 2(e) of the Act.
3. Application for Settlement of Arrears.-
(1) An application made under subsection (1) of section 5 of the Act shall be in Form I. It shall be in duplicate and shall be accompanied by two copies of the assessment / appeal / revision order, one of which shall be original / certified copy.
(2) The said application shall either be presented to the designated authority in person or sent to the said authority by registered post.
(3) The said application may also be filed electronically in such manner as may be notified by the Commissioner.
(4) The designated authority, on receipt of the said application, shall acknowledge the receipt of the same in Form II.
(5) The designated authority shall also inform the Sales Tax Officer or the assessing authority or appellate authority or revisional authority, or tax recovery authority as the case may be, under the relevant Act, or any other Court or Tribunal, the fact of submission of such application by the applicant in Form III within seven days from the date of receipt of the said application.
(6) If the designated authority finds any defect or omission in the application, he shall return the application for rectification of the defect or for supplying the omission(s) within ten days from the date of receipt of the said application.
(7) The designated authority may call for the records pertaining to assessment, appeal or other record, as he may consider necessary to verify the correctness of the particulars furnished in the said application.
4. Determination of amount payable by the applicant.-
(1) The designated authority shall demand the differential amount in Form IV, if the amount paid by the applicant along with the application in Form I, falls short of not more than ten percent of the amount determined under sub-section (1) of section 6 of the Act.
(2) The designated authority shall summarily reject the application if the applicant has not paid ninety percent of the amount payable under section 7 of the Act along with the application. The rejection order shall be in Form IV-A.
5. Settlement of Arrears and issue of certificate.-
(1) The Certificate of Settlement of arrears issued under sub-section (1) of section 8 of the Act shall be in Form V. The designated authority shall cause service of the said Certificate on the applicant and also endorse a copy thereof to the sales tax officer / assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be, under the relevant Act, or any other Court or Tribunal as required under clause (b) of section 13 of the Act.
(2) The designated authority may issue notice in Form VI requiring the applicant to show cause within fourteen days from the date of receipt of the notice as to why the application filed under sub-section(1) of section 5 of the Act shall not be refused as per provisions of sub-section (2) of section 8 of the Act:
Provided that when the applicant fails to respond to the notice issued under this rule or explanations furnished by the applicant are not up to the satisfaction of the designated authority, the settlement of the arrears of tax, penalty, or interest or both penalty and interest shall be refused by making an order to that effect in Form VII and also endorse a copy thereof to the sales tax officer / assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be, under the relevant Act, or any other Court or Tribunal as required under clause (b) of section 13 of the Act.
(3)(a) The authority as notified by the Government may modify the certificate by rectifying any error apparent on the face of the record as per provisions of subsection (3) of section 8 of the Act after issuing a show cause notice in Form VIII to the applicant to explain within fourteen days from the date of receipt of the notice as to why the certificate of settlement of arrears issued under sub-section (1) of section 8 of the Act shall not be modified by rectifying the errors apparent on the face of the record.
Provided that when the applicant fails to respond to the notice issued under this rule or the explanations furnished by the applicant are not up to the satisfaction of the said authority, the said authority shall modify the certificate of settlement of arrears issued under subsection (1) of section 8 of the Act by rectifying the errors apparent on the face of the record and the order of modification shall be issued in Form VIIIA.
(b) The said authority shall also inform the applicant and the sales tax officer or assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO) as the case may be, under the relevant Act or any other Court or Tribunal, the fact of passing the order under sub-section (3) of section 8 of the Act by endorsing copy of Form VIIIA in their favour.
(4) In case of refusal for settlement of arrears of tax, penalty or interest or both penalty and interest under sub-section (2) of section 8 of the Act, the amount paid by the applicant under sub-section (1) of section 5 of the Act shall be treated as payment towards the amount payable under the relevant Act for the period for which the application has been filed.
(5) In case of rejection of application under sub-section (3) of section 6 of the Act, the amount paid by the applicant under sub-section (1) of section 5 of the Act shall be treated as payment towards the amount payable under the relevant Act for the period for which the application has been filed.
6. Revocation of certificate.-
(1) In case of revocation of certificate of settlement of arrears, the designated authority may issue notice in Form-IX requiring the applicant to show cause within fourteen days from the date of receipt of the notice as to why the certificate of settlement of arrears issued under sub-section (1) of section 8 shall not be revoked as per provisions of sub-section (1) of section 12 of the Act.
(2) The revocation of the Certificate of Settlement of arrears under sub-section (1) of section 12 of the Act shall be in Form-X. The designated authority shall serve the order of revocation on the applicant, and also endorse a copy thereof to the sales tax officer or assessing authority or appellate authority or revisional authority, or Tax Recovery Officer (TRO), as the case may be under the relevant Act or any other Court or Tribunal as required under clause (c) of section 13 of the Act.
7. Mode of Payment.-
The taxes or other amounts due under the Act shall be paid-
(i) by remittance in cash into a Government Treasury nearer to the designated authority; or
(ii) by means of a crossed demand draft or a bankers cheque drawn in favour of the designated authority: or
(iii) through e-payment.
To
The Designated Authority
.................................
.................................
Sir/ Madam,
I hereby make an application under sub-section (1) of section 5 of the Orissa Sales Tax (Settlement of Arrears) Act, 2011.
I hereby furnish the following particulars:
| 1. Name of the applicant (in block letters) | ............................ | |
| 2. Registration Number | ||
| (i) Under Orissa Sales Tax Act | |
.........................................
Tel. No......................................
Residence:...................................
Tel. No......................................
(State whether sole Proprietor, Partner, Director, Authorised person, Power of Attorney holder)
6. Details of each demand of tax, penalty or interest or both raised prior to 31st March 2008 (other than the demands arising out of the tax admitted in the returns in respect of which this application is filed:
| (i) Details of final assessment order or Appeal/ revision order giving rise to the demand. |
|
| Details | Amount (In Rupees) | |
| (a) | Amount of demand sought to be settled | |
| (b) | (i) Part of the above demand admitted in the returns, if any (this part will not be waived under this Act) | |
| (ii) Total payment made against the demand admitted in the return as in b(i) | ||
| (iii) Balance amount of the demand relating to tax admitted in the return if not paid [b(i)-b(ii)] | ||
| (c) | Amount of penalty till the date of receipt of application. | |
| (d) | Amount of interest till the date of receipt of application | |
| (e) | Payment made upto the time of filing of the application (excluding admitted tax and the amount paid for the purpose of settlement of the demand under this Act) | |
| (f) | Balance amount to be dealt with under this Act [{(a)-(b(i))}+(c)+(d)]-(e) | |
| (i) Tax | ||
| (ii) Addl. Sales Tax | ||
| (iii) |
To continue reading
Request your trial