Vidhi Codex

Bare Act

The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968

Tax196824 sections

This law imposes a tax on specific goods like jute, bamboos, kendu leaves, and minerals when they are transported by road, water, or other non-rail means within the state of Orissa. It applies to dealers who store these items in large quantities and transport them using vehicles, boats, or human power. The government sets the tax rates and can lower them or exempt exports. The act was enacted in 1968 but is based on a tax that was deemed to have started in 1959 and ended in 1962, applying to things done before that date.

Start reading →Read full ActSections
  1. 1. Short title, extent, commencement and duration
  2. 2. Definitions
  3. 3. Liability to tax
  4. 4. Rate of tax
  5. 5. Exemption in respect of goods exported
  6. 10. Assessment
  7. 11. Tax of deceased dealer payable by representative
  8. 12. Appeal, Revision and Review
  9. 13. Payment of tax and penalty
  10. 14. Refund
  11. 15. Maintenance and preservation of accounts
  12. 16. Power to order production of accounts and search/seizure
  13. 17. Setting up of checkpost or barrier and inspection of goods in transit
  14. 18. Inspection
  15. 19. Offences and penalties
  16. 20. Composition of offences
  17. 21. Bar to suit and Indemnity
  18. 22. Power to take evidence
  19. 23. Delegation of powers
  20. 24. Grant of rebate
  21. 25. Power to make rules
  22. 27. Validation
  23. SCHEDULE I. SCHEDULE I
  24. SCHEDULE II. See sections 3 and 4

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