Vidhi Codex

The Odisha Motor Vehicles Taxation Act, 1975

The Odisha Motor Vehicles Taxation Act, 1975

Tax197527 sections

This Act establishes the legal framework for levying and collecting taxes on motor vehicles within the State of Odisha. It applies to all vehicle owners, including individuals, transport operators, and vehicle dealers. The law mandates that owners pay specific taxes—ranging from annual levies to one-time payments—based on the vehicle type, weight, and usage. It also introduces a "Green Tax" for older vehicles to discourage pollution. For the ordinary citizen, this Act ensures that road usage is funded and regulated, while providing clear procedures for tax payments, refunds, and penalties for non-compliance. It governs the financial obligations associated with owning and operating a vehicle.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Payment of tax and declaration of liability
  5. 5. Tax payable by Manufacturers and Dealers
  6. 6. Provided that the authority to whom the tax is payable, may permit the manufacturer or dealer to pay the tax at a rate equal to one-fourth of the annual tax specified above.
  7. 7. Grant of tax token and receipt of payment of tax
  8. 8. Provided that the taxing officer shall not issue a tax token if all arrear taxes and penalties due in respect of the vehicle are also not paid along with the tax for the current period.
  9. 9. Display of tax token
  10. 10. Prior intimation of temporary discontinuance of use of a vehicle
  11. 11. Refund of tax
  12. 12. Liability of successor to pay arrears
  13. 13. Penalty for failure to pay tax
  14. 14. Recovery of tax and penalty
  15. 15. Exemption
  16. 16. Rebate on payment or annual tax in advance
  17. 17. Powers of Police Officer and other officers
  18. 18. Appeals
  19. 19. Revisions
  20. 20. Provided further that the Revisional Authority shall not pass an order under this section prejudicial to any person without giving him a reasonable opportunity of being heard.
  21. 21. Other offences
  22. 22. Protection for bona fide acts
  23. 23. No prosecution, suit or other proceeding shall lie against the taxing officer or any other authority for any thing in good faith done or intended to be done, under this Act.
  24. 24. Repeal and savings
  25. I. The Schedule
  26. II. PROCEDURE FOR RECOVERY OF TAX OR PENALTY
  27. III. Schedule III

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