section 4
Payment of tax and declaration of liability
The Odisha Motor Vehicles Taxation Act, 1975Tax197527 sections
Statutory text
- (1) The tax shall be paid in advance within such time and in such manner as may be prescribed, to the taxing officer by the registered owner or person having possession or control of the vehicle.
- (2) The period in respect of which tax is to be paid under sub-section
- (1) may be-
- (a) a year at the rate specified in the Schedule (hereinafter referred to as the annual rate); or
- (b) one or more quarters at one-fourth of the annual rate for each quarter; or
- (c) any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate for every month or part of a month comprising such period: Provided that in the case of a vehicle the annual rate of tax in respect of which does not exceed two hundred rupees, the tax shall be paid either annually or for a period of two quarters at a time.
- (3) Notwithstanding anything contained in this section, the State Government may, by notification from time to time, direct that a temporary tax token may be issued in respect of a transport vehicle plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the said notification: Provided that quarterly tax shall not be collected in respect of transport vehicles coming from other States intending to ply temporarily in the State: Provided further that the rate of tax shall not exceed-
- (a) in a case where the tax token relates to a period not exceeding fourteen days, an amount equal to thirty per cent of the tax payable for a quarter in respect of the vehicle;
- (b) in a case where the tax token relates to a period exceeding fourteen days but not exceeding thirty days, an amount equal to forty-five per cent of the tax payable for a quarter in respect of the vehicle; and
- (c) in a case where the tax token relates to a period exceeding thirty days at a time, an amount equal to the aggregate of-
- (i) forty-five per cent of the tax payable for a quarter in respect of the vehicle; and
- (ii) thirty per cent of such tax for every period of fourteen days or part thereof in excess of thirty days.
- (4) At the time of making payment of tax for any period under sub-section (1)-
- (a) a valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, shall be produced before the taxing officer; and
- (b) there shall be delivered to the taxing officer a declaration in duplicate in the prescribed form with the prescribed particulars specifying the taxing officer from whom the tax token, if any, had been last obtained and showing that the tax payable for the vehicle is the amount actually paid.
Study data processing for this section.
PDF: pending for this language.