The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968

[ ORISSA TAYATXQN (OM, GOODS eARBU3D BY ROADS,. OR. W A N D WATERWAYS) ACT, [Jeceived I&. @sen[+. of; the, Gwetinor on the 5t!1 Ap~il1968, fi~s.4 pubiisiaed. in, an. exctraorid inar y issue oJ thee Q r 6 6 ~ , Gazette, dufed the 12th April; 14683. AN: AQT BROVIDE~POR THE; LEVY OF- A TAX ON CERTAIN W D S L BARBIBD; BY. RBms OR INLANO. W A T W W ~ -. IN, mE . q'$4%@) 0E OB~SSA : MWDD. TD.. TVAFIQATE, GERx&IN TMSS IWQJEq, ONr SiOODSI C- BY ROWS~ QR. ICNLATQ WATEQWAYS. - Re iLenack& by. the Legkkature- of' the State of orjssain: the - M t e e o b h . Yew of the- Republic of India as fabw :- 1, (i) This Act may be called the Orissa ~ m a - E:p,'t,tz&- tion. (On- Qo;qQs mrcied b y . Rbaaa or Inland mencemcnt Wate.rw~y s) Act, 19681 and duratio~, (2) I t exten6 to, tlao whale of the State of Orissa. (3) It shall'be deernod t~ !,me cqye,. into force on the 27thdhy-of April kg59 and shall be deemed to have ceased1 to. have eff& imme&i&Iyron - the expiry of the 31 st day of March 1962;. exwpt. as respects things done. qr omif ted t a ,be done befare,s.g&, cesser, orissa A C ~ I an8 sectign, 5 . of :the - Oris:&- Genqal : CJ*uses Act, Of 19377. 1937 shalb be d ~ m e d to b?vg applied.. qpon such cmer as. if 2 , had: tkeq been rep~qlgcl by an Ofissa Act, 2.- In: this-. A& pab.si the conkat ; otherwise DiGniiiocs requires- (I).+"4arnk1~es'~ i-pcludes:.the. @s hndro- calamus: strict=, (salh. Bamboo) and b a r n h a : ow~di,nacea @ m a ! or Dabba Bans) and bambusa tulda and bambusa nu1 ens and oxy tenanthera ngigr~cilieta (Bahw g i o Bans) ; I . FcrrStatmcnt ofObjwts and. Rmsom, see Orism Gqefte, Extrc- ordinary dntcd thc 25th Mamh !968.Wo. 231). 380 THE ~ R I S S A TAXATION ON GOODS C A R ~ I E D BY ROADS [or. Ac(. (2) c(13~at'' means a vessel or water-craft pro- pelled or pulled or towed by hand or steam or mechanical power or any other device ; (3) "Central godown" in respcct of K e ~ ~ d u leaves means the godowl1 where such leaves are finally packed ' and made ready for despatch ; (8 "Commissioner" means. the. .Commissioner appointed under section 7 ; Q " ~ e a l ~ r ' ' means aiiy'6ersbi-i ' who stores at one t ~ m e jute in excQs of fifty maunds or bamboos *in excess of, one thousand in number or kendu-leaves in kxcess of one standard mstund or minerals and mineral- Ores before or afkr.being carried by motor vehicle, cart, trolley, boat, animal or human agency or any other -means except railways or airways aod includes his agent; 3xpIanatim-The-manager or agent of a dealer who resides outside Orissa and who stores such goods shall be deemed to be a dealer for tbc puc.po~s of this Act ; (6) "Goods" means - jute,. . bamboos, kendu leaves, minerak and.minera1-ores ; (7) "Government" means . . the , State Govern- ment of Orissa ; ' (8) "hie" means the fib&xtracted$om plants beIongi11g to the species corchorus capsu- laries and corchorus, oIiforious and the 'fibre known as mesta or bimli extracted from plants of the species hibiscus cannu- ' , pinus and hibiscus sabdarxa-var altissima whether baled or otherwise ; (9) 'tKendu leaves'' means leaves plucked, from kendu trees (d iospyros melanaxyIon) and . made fit for -use' for the manufacture of Biris ; (10) "Maund" means forty standard seers of eighty tolas each ; ( I 2-1 "Minerals and mineral-ores" means thc minerals and mineral ores specified in Schedule 11 ; (12) "Mr~tol- Vchicle" ineans any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is tansmitted thereto from an external or internal source and includes a chassis to which a body hns not been attached and a traiier ; (1 3) "New Industry" m a n s an industry which starts production in Orissa after the 1st day of April 1958 or an existing industry expanding its production after the said date by at least one-third of its installed capacity ; (14) "Prescribed" means prescribed by ruleS made under this Act ; (1 5) "Registered Dealer" means a dealer regi- stered under this Act ; (16) ccT~oIley'' means a truck running on rails other than thosc operated by the Indian Railways ; and (17) "Year" mcans thc financial year. 3. Subject lo the provisions of this Act, there Liability to shall be levied a tax on jute, barn boos, Kendu leaves, mlnerals and mineral-ores carried by motor vehicle, cart, trolley, boat, animal and human agency or by any other means except railways or airways in respect of such r,eriod as specified in Schedules 1 and 11 : ~fovided that no tax shall be levied under this Act, on any such goods in respect of which such tax has already been paid. 4. The tax payable by a dealer under this Act Ratc o f ~ i shall' -be levied at the rates specified in Schedules I and 11 : Provided that the Government may, from time to time by notification and subject to such conditions as they may impose, fix any lower rate of tax payable under this Act in respect of any goods specified in such notification. 5. If the Government are satisfied thn t circum- Exemption stances cxist for which it is necessary so to do, they in goods rcsgcct cxpor- of may, by notifichtion cxempt the paytnent ol tax, in trd. whole or in part, in respect of any goods cgried for underl-this *Act -reasonable security to be .paid dn the p~escri bed-manner 1 for the prop.er payment of tax pay&ble~by-him under t.his .Act and if~the~security so demanded is not -.paid . the .said authoiaity may, notwithstanding. any tiling contained in this Act- (t) .if thc defaulter.happens to 'be a registered dealer, cancel the certificate o t*t:gistration granted-to-him ; .or (i i) if the defaulter is a dealer who has applied ;for registr;ation, refuse r to gra11t . him a ws$ificsf.te of. registtat ion : Provided that no such cancellation or refusal s,hall-be; made -unless , the dealer h s been -,given a reaso;trablej oppor-tunity.of -being, heard. - 110. :(It) ! Zftthe Commissioner .is--satisfied that the b c g m c o t return ,furnished iby a dealer under )section 8 in respect~of-any :period~jsi~orreci. and complete, he shall by an order 4 in.writing,- assess ,the -dealer , and deter- mine,.fbe tax . ,p?ya,ble by .him,, on the .basisi of such retgrn. I @) Jf .theiCommissioner is not satisfied that the return furnished under rpxtion . 8 .~is,correct and co~p.let.e, he -&al\.serve .on the cje.aler a notice requir- ing 'bh , on;the .date a ~ d ..ho,ur and #!.ace mentioned thereiri-either:to:af t e n ' d ,in persop or to produce or cause- to be, prdduced any eyideqcq.~~ .wbch he may rely in support of his return. (3) On the date mentioned in the.,notide under sub-sectiss, (21-m as soon ,af~er~klrrls.. as ,q?y7 be, , fbe Cqpplissiqner, Mter . heariqg , sqch ,evi&bqe ,as ,.the d@!er m?y: produce. md,sqch other , eyiaence , .as the Cornmissloner may require, shall, by' an' order iri writing, assess the dealer and determine the tax paya- bl@,by b n onthe :basis: of such~assessment. (4) If a dealer ihviag ?furnished (the return .as r:eC~.lred under , ,sec.tio,n 8 fails ,to , -c~rnply ;triFh the t~s-of,a:aot:lce issu:d uoder ,s~b-sq$fiop'@), .... I . Tl\be Cammissioner shall.'.$y .py +p$d@r :in .,wflt,~ g . , ~ ? S S the dealer to the best df his- judgment hnd ! etermine &fita~$?a#abl&by.himi~~ the :vbasis A~of :such m t : Provided that before making assessment, the Commissioner may, allow the dealer such further time as he thinks fit to comply wit11 the terms of the notice issued under sub-section (2). (5) If a dealer fails to make a return as required under section 8, the Commissioner shall, after giving the dealer a reasonable opportunity of being heard, by an order in writing assess the dealer to the best of his judgmcnt and determine the tax payable by him on the basis of such assessment. (6) (i) If the Commissioner i n course of any proceedings under sub-sections (31,. (4) and (5 ) is satisfied that any dealer- (a) has, without reasonable cause, failed to furnish the return which he -was required to furnish under section 8 or has without cause failed to furnish it within the time prescribed and in the manner required or has failed to pay the admitted tax before furnishing the return ; or (b) has, without reasonable , cause, failed to compIy with a notice undex sub-section (2) within the time specified therein or within the time extended under the proviso to sub-section (4) ; or (c) has, concealed the parti&lars of goods carded or furnished particulars of -such goods which are inaccurate to his knowledge ; or (d) has, evaded in any way the liability to pay tax; he masdirect that such dealer shall pay by wa) of penalty,, in: addition to thctax payble by him, a sum not exceeding one and a half times of the tax payable by him. (ii) No order under clause (i) shaI1 be made unless the dealer has been heard or has been given a reasonable opportunity of being heard. ' (7) Any assessment made under this section shall be withe-ut prejudice, to any prosecution institu- I , . ted for an offe'nce under this Act: , ~r,ovided that when the - Cgrnmjssioner has imposed a penalty in addition to the amount assessed 8 of 19683 OR INLAND WATERWAYS) ACT, 7968 I Sec. 71 ) under this section, no further criminaI proceedings for the same offence shall be taken against the dealer under this Act: Provided further that no order assessing the amount of tax due fi.011-I a dealer i11 respect of any period shaII be passed later than thirty-six months from the expiry of suclt period: Provided also that the period of limitation k e d in the proviso immediately piheceding shall not apply to assessment under sub-section (8) or to enhance- ment of assessment or order of fresh assessment made or passed under section 12. (8) If for any reason the tax payabIe by a dealer for any period to \vIzich this Act applies has escaped assessment or has been under-assessed, the C o b s - sioncr may, at any time, within thirty-six monthsfcorn the expiry of that period, call for a return under sub- section (1) of section 8 and may proceed to assess the amount of tax due from the dealer in the manner laid down in this section and may also direct, in cases where such escapement or under-assessment is due to the dealer having concealed particulars of goods carried or lmvi ng furnished incorrect particulars tllerc- of without sufficient cause, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this subsection, a sum not exceeding one and a half times of the tax so assessed. 11. (I) Where a dealer dies after assessment ,,,,,,,,, before payment of the tax, his executor, administra- payable by re tor or other legal representative shall be liable to pay, ~ ~ n t a t i v e m out of the estate of the dcceased and to the extent to which it is capable of meeting the charge, the tax assessed as payble by such dealer. (2) Where a dealsr dies without having furnished the return required by section 8 or after having fur- nished the return but befoe assessment, the Cornmi- . ssioner may proceed to make an assessment arid determine the tax payable by the deceased and for this purpose he may require the executor, administratol- or other legal representative, as the casc may be, of the decea sed to perform all or any of the obligations which he might, under the provisions of this Act, have required the dzceased to perform. The tax thus determined shall be payable by the executor, admini- strator or other legal representative of the deceased, to the extent to whicn the estate of the deceased is capable of meeting the charge. I 49-73(4 Law ] A~ptal. Revi- 12. (1) Withia thirty days from the date of Re- rec;eipt ob' the copy of an ordcr of assessment, with or VIEW. without penalty, under section 10, ilny dealer may, in the prescribed manner, appeal to the prescribed Wth~ri ty against such assessment or penalty or both: Provided that no appeal shall be e~ltertained by the said authority unless he is satisfied that svch amount of tax as the appellant may adn i t to be due frca f i n has becrl paid: Provided further that the prescribed authority may admit the appeal aftcr the period hereinbeforr: specjfied if the said authority is satisfied that the dealer has sufficient cause for not preferring the zppeal within the said pcriod. (2) Subjccr to such rules or procedure 3s may be pi.esc~.ibed, the appellate aulhority, in disposi r~g c3f any appeal tluder sub-sectiun (I), may- (a) confirm, reduce, eubal~ce or annul t 4 ~ assessment or penalty, jf any, or both; or (17) SC! aside the assessment or penally, if any, cr both and dircct the assessing authority to pass a fresh ordex after such further inquiry as may be directed. (3) Subjc.ct to such rules as may be prescribed apd for rep~sons to be rccordcd in writing, the Commissionrs may, upon application ar of his own mtion, r~vise any order passed under this Act or the rdes made thcreundcr by a pexsou appointed under se~tion 7 t o assist him: Provided that before rejecting any application for the revision of any such order the Commissioner shall consider. it and shall rccord reasons for su.ch rejection. (4) Subject to such d e s as may be prescribed, any order passed under this Act or the rules made thereunder by any person appointed under section 7 13 ay bo reviewed by the person passing it. (5) Before any order is passed under this section which is likely to affect any person adversely, such person siz;ll! be given a reasonable opportunity of beins heard, (6) Any dealer w11iIe preferring an appeaI or filing an application for revision zlud cr this seclion, sIlaIl deposit in thc prescribed manner the prescribed fces or pay the same by way of afixture of couit-fee stamps on the memorandum of appeal or applimtion for revision not withsta.ndi~~g anything contained i n 7 of1870 the Court-fees Act, 1870. 13. (I)Tax payable under this Act shall be paid in k~;;:~yt the manner hereinafter provided at such intervals as T~~ and may be prescribed. pcnalty. (2) Before any dealcr furnishes the returns required by sub-section (1) of section 8 Ize shall ,in the prescribed manner, pay into a Government Trea- sury the full amount of tax due from him under this Act according to such returns and shall furnish, along with the returns, a receipt from such treasury showing the payment of such amount: Provided that in respect of Kendu lcaves the said amount may be so deposited in threc equal monthly instalments, the receipt for the deposit of the first instalment being filed along with t ne returns. (3) If any dealer submits a revised return in accordance with sub-section (3) of section S and if the revised return shows a greater amount of tax to be due than was payabIc in zccordar:ce with the original return, it shall be ~ccompanicd by a receipt shofiing payment in the manner provided in sub-section (2) of' the excess amount. (4) The alfiount of tax- , . (a) due where the returns are furnished without receipt showing full payhent thereof ; or (b) assesscd under sub-sections (3), (4) and (5) of scction 10 less the su~li, if any, already paid by the dealer in respect of the said period ; or (c) assessed under sub-section (8) of section 10 together with the penalty directcd to be paid under the said sub-section, and the penalty, if any, imposed under s~b-sc ction (6) of section 10, shall be paid by the dealer into a G o v e r n h e n t Treasury by such date as lliay be specified in a notide issued by the Colhmissionel. ror this purpose and the date to bc sd specified shall not bc less- than .filrty days from the date of service of such notice. 388 THE ORISSA TAXATION (ON GOODS CARRIEP BY ROADS [Or. Act (5) If any a~ilount of tax together with penalty, i f any, is not paid by the date fixed in the notice under sub-section (4, Ihe Colli~liissioner may direct that the dealer shall, in addition, pay by way of penalty a sum not exceeding one-half of the total amount due within such date not being less than thirty days frolfi the date of service of notice upon the dealer in this behalf: Provided that in the case of continuing default, the penalty may be levied in instdments from tihe to time so however as not t o exceed one-half of the total amount due: Provided further that when a dealer has pre- sented an appeal under section 12, the C:ownissioner may, in his discretion, treat the dealer as not being in default so long as the appeal rernains pending. (6) The amount of tax together with the penalty, if any, which remains unpaid after the date specified in the notice issued under sub-section (4) or after the date specified in the notice under sub-section (q shall be recoverable as an arrear of land revenue. Refund 14. The Commissioner, shall, in the prescribed manner refund to a dealer applying in his behaIf, any sum paid or realised in excess of the sum due from him under this Act, either by cash payment or at the option of the dealer by set off against the sum due from him in respect of any--other period. So much of the penalty paid by thc dealer as is remitted by the Commissioner shall be refunded or adjusted in thc like manner: Provided that no claim to refund of any sum paid or realised under this Act shalI be aIIowed unless it is made within twenty-four months from the date otz which-the order of assessment was passed or withi11 twelve months of the final order passed on appcal, revision or review in respect of the order of assess- ment, whichever period is later. Maintenance 15. (1) Every dealer shall maintain such docu- prescr* ments and keep a true account of goods carried, in vation of accounts. such form and in such details as may be prescribed. (2) Accounts referred to in sub-section(]) toge- ther with all vouchers rclating to stocks, deliveries and quantity of goods shall be preserved for at least thrFe years. 16. (1) Subject to such conditions and rmestricllons as may be prescribed, ally officer, appaintcd under orderpro- section 7 may, for the purposes of this Ac(, r c q u i r e d ~ ~ ~ ~ 0 ~ 0 ~ accounts an6 any dealer to produce before him any accounts or s e , r c l ~ ~ f documents, and to furnish any infol-matio 11 relating places. to stocks, dzliveries and quantity of goods carried. (2) If any oflicer appointed under section 7 has reason to suspect that any dealcr, i s attempting to evade assessment of any tax under this Act, he may, for reasons to be recorded i n writing seize i l l the manner prescribed such accountr, registers or docu- ments of the deaIer as may be necessary and shaIl grant a receipt for the same, and shall retain the same only for so long as may be necessary for the purposes of this Act. (3) For the purposes of sub-section (2), the Commissioner may enter and search any place where the goods are kept before or after being carried or where accounts are kept. 17. (1) The Governm ent may, by notificatj on direct the setting up of a checkpost or the erection of a barrier or both, at any place in the State with a or barrjcr view t o preventing evasion of tax. and i c slrec- tion of (2) Every person carrying such goods as may begoo"w""O iu tnnsit. notified shall, at any checkpost or barrier referred to in sub-section ( I ) , or at any other place when so required, stop and produce before such officer as may be autborised by Government in this behalf, a certi- ficate of the goods carried in such form and in such manner as may be prescribed and shall also allow such officer to inspect such goods. A copy of the certificate shall also be handed over t o the said 0flice.r at any checkpost or barrier. (3) The officer r e f e r ~ d to in sub.section (2) shall have the power to seize the goods carried if they are not covered by the aforesaid certificate or if the csrti- cate is not complete in all respects. (4) The goods seized in accordance with sub-sec- tion (3) may be confiscated under the orders of the taxing authority having jurisdiction in the area in which the chcckpost or barrier is situate but before taking action for confiscation of the goods, the said authority shall give ihc pcrson affected an opportunity of I?eing heard. (5) When it Is proposed to confiscate any goods under this section, the oficer concerned shall give the owner or person in chdrge of thc goods an option to pay in lieu of confiscation such amount not exceeding four times the tax payable in respect of the said goods: Provided that goods in respect oi which such payment has been made shall not be liable to asscss- ment under section 10. Xns~eciion 18. Without prejudice to the provisions COIJ tained ;=in sections 16 and 17 ally officer empowered by in Government by notification in this behalf may, if he tmusft. hasreasonstosuspcct that goods are being carried in any vessel or vehicle wit11 a view to evade assess- ment of tax under th is Act, after recording his reasons in writing, direct the person in charge of such vessel or vehicle tz keep it stationery as lollg as may be reasonably ncccssary and examine the contcnts in the vessel or vehicle and inspect all records therein in respect of thc goods carried and the person in charge of such vessel or vehicle and the goods shall, if so required, give his name and address and those of the owner of the vessel or vehicle as wcll as those of the consignor and consignee of the goods. Ohnces and D. ( I ) Whoever- penalties. (a) fitils, without sufficient causc, to submit any return as required by section 8 or submits a false return; or (b) fails, without sufficient cause, to get himself registered or tl:ere:~fter to renew his registration as required by section 9; or (c) knowingly produces incorrect accounts, registers or docume~~ts or k n o w i n g 1 y furnishes incorrect information; or (4 nu&es a statemeat in an application for registration or any declaration required to be made by or uncler this Act or nn application for annual renewal under sec- tion 9, or in the return or reviscd rcturn furnished under secticm 8, or in an appli- cation for refund under section 14 or In a mernu~*andurn of appeal lvhich is false or , which he either lcnov~s or believes to be false; or (e) fails to nlaintain or preserve accounts as required by section 15; or (f) refuses to coil~ply with any requirement n~adc of him under sub-section (I) of sectioil T G; or (g) obstructs any oEcer making a seizure or search under sub-sections (2) ar (3) of section 16j or (Iz) violates the terms and conditions of an undertaking required to be given by or under this Act, $hall be punishable with imprisonment of either descriptiw ~vh&h may extend to six months or with fine not exceeding onethousand rupees or with both, and when the o.Zence is a continuing one, wit11 a daily fine not cxceedi~zg f fty rupees during thc period of the contiquance of the offence. (2) No Court shall take cognizance of any offence udder this Act, or under the rules made thereunder, exccpt with the previous sanction of the ~dm~niss ioner , aild no Court inferior to t ha t of a Maaskrate of t h e first class shall try any such offence - 5 of 1898 (3) Notwithstanding anything contained in the Code of Criminal Procedure, 1898, all offepces puni- shable. under this Act shalI be cognizable and bailable. 20. ( 1 ) The Commissioner may, either before ampnsicion or after ' institutiou of criminal proceedings under of ofleflccs- this Act, accept from the per-son charged with an offence under this Act or the rules made th~reunder, by way of composition sf the offence, a sum not exceeding one thousand rupees. (2) On payment of such sum. as may bc: deter- mined by the - Commissioner under suhisection (I), no further criminal proceedings sbaJl be taken against the person concerned in respect of the same offence. 21. (1) No suit shall be brought in any Civil Rar +a suit in Court to set aside or modify any assessment made or purporting to havs been made or passed or Indemnity, purporting to havz been passed under the provisions of this Act, and, no.prosecution, suit or other proceem ding. shall lie against any omcer! for anything in good' f ~ t h done or intcnded to be dona under: this Act or the rules made thereunder. 392 THE ORISSA TAXATION (ON GOODS CARRIED BY ROADS [Or. Act (2) No suit shall be instituted against the State and 110 suit, prosecutiorl or oilier pc~ceerlings shall 5c illsliteted against any officei* or servant of the Gove1nme4i.t in respect of any act done or purporting t o be done under this Act, unIcss the suit, prosecution or othcr proceeding is instituted within six months from thc datc of the act complained of. Poivrc io 22. (1) Any officer appointed under section 7 t;ikc evidence. shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect s 0 f I 9 0 S of the folIowi;!g matters:- (i) enforcing the attendance of any person and examining him on oath or affirmation; (ii) compelling the production of documents; (iii) issuing comlnissio~~s for the examination of witnesses. (2) Any such proceeding before the officer shall be deemed to be judicial proceeding within the meaning of szctions I93 and 228 and for the purposes of section 196 of the Indian Penal Code. 4s oi ~ M O Dcligation of 23. Subject to such conditions and restrictions POWCK~, as the Govertilnent may, by general or special order, impose, the Commissioner may, by order in writing, delegatc any of his powers and duties under this Act or the rules made thereunder to any person appointed uuder section 7 to assist him. Grant of 24. The Goverument may in such circumstances rebate. and in such manner as may be prescribed, allow rebate of ally part of the tax payable in respect of any goods carried by or on behalf of any new industry in Orissa for thc purpose of manufacture in such industry for a maximum period of five years: Provided that rebate once allowed under this section shall not be subject to any change for a period of two years fi-o~n the datc of such allowance. Power to 25. ,(I) The Government may, subject to h e n!ako tulesm condition of previous publication, make rules for carrying out the provisions of this Act. ,,j of 19681 OR INLAND WATERWAYS) ACT, 1968 393 (2) I n particu1aih and witilout prejudice to the generality of thc faregoing power, such rules may prescribe-- ( (1) all rnatt,::.sexpressly required or alIowed by this Act to be prescribed; (6) the manner of deter~nination of weight or qualliity of goods taxable under this Act as 1-effer:.ed to in section 6; (c) the classes, d r ~ ties and jurisdiction of the officcrs appointed for the purposes of this Act; (d ) the designations under which persons may be appointed uud er section 7 t o assist the Commissioner; (e) the authority to whom applications far regi- stration and renewal thereof u n d e ~ section 9 shall be made; (f) he procedure for, and other matters inci- dental to, the registration of dealers and the granting of certificates of registration and renewal of such certificates and the form of such certificates under sectio~~ 9; Cg) f he returns to be furnished under section 8 and dates by which, and the authority to whom such returns shall be furnished; (11) !he declarations and undertakings i n respect of pll-;ces of business, godowns or central god owns, if any, of the dealer in respect of which returns are lo bc furnished; ( i) the date by which retur~ls for any period are to be furnished and the procedure to be foll i3wecl for assessment under section !O; ( j ) the intervals at which, and the manner in which, the - tax under this Act shall be pay- :able under section 13; jk) the manner in which rcfunds under section 14 shall be made; (1) the conditions under which the production - of : accounts or docum~nts or the furnishing of ~nformation may he raequirzd under s ub- section ( I ) of seetion 16; (m) the nature of' accnunts t o be maintained by a dealer and the documents, if any, to acco mpanSr the g;lods carried ; 01) the manner in which, and the authority to whom appeals against assessment or penalty or both may be preferred under szction 12; (0) (i) the proced ure for, and other matters (includ ing fees) incidental to, the disposal of appeaIs and applications for revision and review under section 12; (ii) the manner of depositing and the amount of fees to be paid on an appeal or applica- tion for revision under section 12; ( p ) the mancer in which, and the time witbin which, application shaIl be made, informa- tion furnished, and notices served, under this Act; (q) !)the procedure to Ee followed and the forms to be adopted in proceedings under this Ad; (r) the fees, if any, for petitions, certificates and other matters; (s) the circumstances, manner and the rates at which rebate may be allowed under section 24 ; (t) for any other matter necessary for giving &ect to the purposes of this Act. (3) In m a ~ n g any rule the Government may direct that a breach thereof shall be punishable with fine not exceeding seven hundred and Hty rupees, and when t h e offence is n continuing one, with a daily fine not exceeding twenty-five rupecs during the mnti- nuance of the offence. P ~ W C Y ~ O T C - ~ , ~ f a n y d o u b t o r d i f f i c ~ l t y a r ~ s e s i n g i v ~ g e ~ e - mow .dfi- cultie. ct to the provisions of this Act the Government may as occasion may require do any thing which appears to them' ncccssary for the purpose of removing the doubt or difficulty. (Sec. 27-Sclz. I ) 27. Notwithstanding the cxpiry of the Orissa validation Taxation (On Goods Carried by Roads o r Inland *On" C'$i;gp 7 Waterways) Act, 1959 or anything contained in any judgment, dccree or order of any court- (a) a11 assessments made, a11 taxes irnposed or realised, all rules made, any liability incur- red, anv returns furnished, any proceedrngs commenced, any notification issued, any registration made, any action taken or any- thing whatsoever done under the said Act shall be deemed to have been validly made, imposed, realised, incurred, furnished,, commenced, issued, taken or done under the corresponding provisions of tbis Act; (b) no suit or other proceeding shall be main- tained or continued in any court against the Government or any person or autho- rity whatsoever for the refund of any taxes so paid; and (c) no court shaIl enforce any decree or order diuecting the refund of any taxes so paid. SCHEDULE I (See s ~ t i o n s 3 and 4) Name of goods Period Rate of Tax 1. Jute . . From the 1st July Fifty paise per 1959 to the 3 1st maund (37,3242 March 2962. Kilograms). 2. Bamboos . . Ditto Rupees two for every one hun- dred. 3. Kendu leaves.. (i) From the 1st Rupees eight per March 1960 to mau nd (37.3242 the 29th April Kilograms) : 1960. Provided that an additional tax a t the rate of rupees eight per maund shall be payable on superior variety of leaves, if any. ~xplanation-~up2rio1- variety of leaves means leaves fulfilling the physical specifications in relation to such variety as may be determined and notified by the Govei.nmcnt having due regard t o the following factors, namely:- (a) the area in which the leaves are grown; (b) the 'size, texture, venation, relative thickness of the mid-rib and the l a t~ra l veins; and ,# - - --- u - - ~ u * l d r r -R-~LWIY CVIY UVUUD L f i R l \ l W U 1 AWAY3 L GI-. f i G L a OR INLAND WATERWAYS) Am, T, 968 of 19683 ( Sch. IT) (c) the fact that such leaves can reasonably fetch a cash price not below rupees thirty- six per i~launrl in the wholesale market and after inviting objections in the prescribed manner and considering such objections, if any, received within the prescribed time from persons interested. (ii) The 30th ApriI Rupres nine per 1960 to the maund(37-3242 31st March 1962. Kilograms). SCHEDULE I1 (See sections 3 a tld 4 ) Name of goods Pcriod Ratc of Tax i. Manganese (a) Manganese Dioxide From 1st July 1,953 to Rupces ten per ton 7th Junc 1961. (b) Manganese Ore- Ditto . . R u p m tw pcr tun High grade (forty- five per cent Mn. and over). 2. Iron-ore Ditto . . Twenty-five paise per ti':). (a) High grade (45 per cent Crs O3 and Ditto . . Rupees three per ton above). (b) Low grade (Icss tban Ditto . . Rupee oue per ton 45 per cent Cr a 07. 4. Lime stone Ditto . . Twcnty-Eve paise pcr tort 5. Dolomite Ditto . . Ditto 6. Coal Ditto . . Ditto 7. Fireclay Ditto . . Fifty paise per ton g. China-Clay Ditto . . Rtlpees two per ton 9. Graphite Ditto . . Rupces sc veil per tc!