Orissa Entry Tax (Amendment) Act, 2011
[Orissa Act 2 of 2012]
The Orissa Entry Tax (Amendment) Act, 2011
An Act Further To Amend the Orissa Entry Tax Act, 1999
BE it enacted by the Legislature of the State of Orissa in the Sixty-second Year of the Republic of India as follows:-
1. Short title and commencement:-
(1) This Act may be called the Orissa Entry Tax (Amendment) Act, 2011
(2) It shall come into force on such date as the Government may, by notification, appoint.
2. Amendment of section 2:-
In the Orissa Entry Tax Act, 1999 (hereinafter referred to as the principal Act), in section 2, after clause (a) the following clauses shall be inserted, namely:-
'(aa) "Advance Ruling Authority" means the Orissa Sales Tax Tribunal constituted under sub-section (1) of section 4 of the VAT Act;
(ab) "Advance Ruling" means a determination made by the Advance Ruling Authority of a disputed question raised under section 17-A;
(ac) "Applicant for Advance Ruling" means a registered dealer registered under the Act, or a person who has filed an application under section 17-A;
(ad) "Assessing Authority" means any officer appointed or deemed to have been appointed under the VAT Act and authorised by the Commissioner to make assessment under that Act;.
3. Amendment of section 7:-
In the principal Act, in section 7, in sub-section (5), for the words "at the rate of two percentum per month", the words "at the rate of one percentum per month" shall be substituted.
4. Amendment of section 9-C:-
In the principal Act, in section 9-C, in sub-section (6), for the words "receipt of" appearing after the words "within a period of six months from the date of" the words "service of notice issued under sub-section (1) along with" shall be substituted.
5. Amendment of section 10:-
In the principal Act, in section 10,-
(i) in sub-section (1), for the words "within a period of five years", the words "within a period of seven years" shall be substituted.
(ii) in sub-section (2), after the words "escapement", the words "or under assessment of tax on account of any reasons (s) mentioned in sub-section (1) above" shall be inserted.
6. Insertion of new section 17-A:-
In the principal Act, after section 17, the following section shall be inserted, namely:-
17-A- "Advance Ruling on disputed questions.
(1) Any applicant for Advance Ruling may apply in the prescribed form and manner, to the Advance Ruling...
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