Vidhi Codex

The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000

The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000

Tax200034 sections

This Act establishes the legal framework for the State of Odisha to levy and collect a tax on professions, trades, callings, and employments. It applies to a broad spectrum of individuals, including salaried employees, legal and medical practitioners, and business owners. The primary purpose is to generate revenue for the state government. For the ordinary citizen, this means that if you are employed or run a business, you may be liable to pay this tax, either directly or through deductions made by your employer. The Act outlines registration requirements, payment procedures, and penalties for non-compliance, ensuring a structured approach to state-level taxation.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Appointment of Commissioner and other officers
  4. 4. Levy and charge of tax
  5. 5. Employer's liability to deduct and pay tax on behalf of the employee
  6. 6. Registration and enrolment
  7. 7. Returns
  8. 8. Assessment
  9. 9. Provided that no penalty under this sub-section shall be imposed, unless the assessee affected has had a reasonable opportunity of showing cause against the imposition of such penalty.
  10. 10. Payment of tax by certain assessees
  11. 11. Consequences of failure to deduct or to pay tax
  12. 12. Penalty for non-payment of tax
  13. 13. Recovery of taxes, etc
  14. 14. Appointment of collecting agents
  15. 15. Appeals
  16. 16. Revision
  17. 17. Accounts
  18. 18. Special mode of recovery
  19. 19. Recovery of tax where trade, calling, etc. of employer transferred
  20. 20. Production and inspection of accounts and documents and search of place of work, etc
  21. 21. Refund
  22. 22. Offences and penalties
  23. 23. Offences by companies
  24. 24. Power to transfer proceedings
  25. 25. Compounding of offences
  26. 26. Power to enforce attendance, etc
  27. 27. Bar of jurisdiction of Court
  28. 28. NO TITLE PROVIDED]
  29. 29. Local authorities not to levy profession tax
  30. 30. Power to amend Schedule
  31. 31. Protection of action taken in good faith
  32. 32. Power to make rules
  33. 33. Power to remove difficulties
  34. I. Schedule of rates of tax on professions, trades, callings and employments

PDF: pending for this language.