Registration and enrolment

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

Tax200034 sections

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Statutory text

(1) Every employer ( not being an officer of the State Government or the Central Government ) liable to pay tax under section 5 shall obtain a certificate of registration from the assessing authority in the prescribed manner.
(2) Every assessee liable to pay tax under this Act ( other than a person earning salary or wages in respect of whom the tax is payable by his employer ) shall obtain a certificate of enrolment from the assessing authority in the prescribed manner.
(3) Every assessee required to obtain a certificate of registration or enrolment shall, within ninety days from the date of coming into force of this Act, or if he was not engaged in any profession, trade, calling or employment on that date, within ninety days of his becoming liable to pay tax, or in respect of any assessee referred to in sub-section (2), within ninety days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment, apply for a certificate of registration or enrolment, or a revised certificate of enrolment, as the case may be, to the assessing authority, in the prescribed form, and the assessing authority shall, after making such enquiry as may be necessary within thirty days of the receipt of application, grant him such certificate of registration or enrolment, if the application is in order, and where the application is not in order, it shall be rejected: Provided that the assessing authority may, if he is satisfied that any employer or assessee has failed to register or enrol himself, as the case may be, within the said period of ninety days for good and sufficient reasons he may allow such employer or assessee, as the case may be, further time not exceeding thirty days for the required registration or enrolment as he may deem appropriate.
(4) The assessing authority shall mention in every certificate of registration or enrolment, as the case may be, the amount of tax payable by the holder according to the Schedule, and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purpose of Section 12.
(5) Where an assessee liable to registration or enrolment deliberately neglects or wilfully fails to apply for such certificate within the time as provided in sub-section (3), the assessing authority may, after giving him a reasonable opportunity of being heard, impose, upon him a penalty not exceeding rupees twenty for each day of delay in case of an employer and not exceeding rupees five for each day of delay in case of others.
(6) When an assessee liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees one thousand.

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