The Odisha Sales Tax Validation Act, 1961

ORISSA ACT 7 OF 1961 '[ THE ORISSA SALFS TAX VALIDATION ACT, 1961 1 [ Receised the a'ssc,rt of tlze Gavernor on he 10th Seprern bev 1961, f i~;rr pr~blisl~ ed ~ I I atz exlr'a- ordinary issue of rhe 0;-issa Gazettc, dafed,thc 18th S ~ ~ t e l n b e r 1961 ] AN ACT TO VALIDATE CERTAIN ASSESSMENT UNDER THE OR~SSA SALES TAX ACT, 1947 WHEREAS it is expedient to validate assessments made on gold ornament dealers under the Orissa orissa ~ c t Sales Tax Act, 1947; 14 of 1947. I t i s heeceby enacted by the Legislature of the State of Orissa in the Twelfth Year of the Republic of India as follows:- Short titlc, 1. (1)Tlis Act may kc called the Orissa Salesototand Tax Validation Act, 1961. commence- mnt. (2) It extends l o the whde of the State of Orissa. (3) It shall comc into force at once. 2. N o t ~ i t h s t a n d i n ~ anything contained in any certain ion judgment, decree or order of' any court, the wordrasscssmcnt ''manufacturer" occurrjn~. against item 33 in the under the Orissa Sales Schedule to the notificntlon of the Gavernment Tax Aa, of Orissa in the Fin:-ince Department No. 5602-F., 1947. dated the 28th July 1947 as amended by notification of the Government of Oriss:~ in the Finance Depart- ment No. 8728-F., dr~ted ihe 1st July 1949 shall mean, and shail alwavs be deen~ed to have rllearlt a person who by his &n 1~bo:ir works up materials into suitable forms F I I ~ a pel*soll who owns or runs a manvfactory for the prrrpose of business with respect to the articles manufactured therein. .- -- ---- -- 1. Fyr thc Slatc~uent cf Ohiccts and Rcasons ~ r e Orisso Guzettc, Extra- ordinary dated thc 13rd August, i961 (No. 60C).