33. Publication of list of registered dealers/certificate of registration cancelled/suspended/restored in the Orissa Commercial Taxes Gazette. –

CHAPTER – V

RETURN AND RETURN DEFAULTS

34. Tax return. –

35. Payment of tax. –

36. Notice to un-registered dealer to file return. –

37. Return in respect of the period from the date of liability to the date immediately before the date of order granting registration. –

38. Payment of interest for delayed payment of tax or non-payment of tax as per returns furnished before assessment. –

39. Levy of penalty for default of payment of tax and interest payable. –

40. Scrutiny of returns. –

CHAPTER VI

AUDIT, ASSESSMENT, RECOVERY OF TAXAND REFUND

41. Selection of dealers for tax audit. –

42. Notice for audit. –

43. The tax audit to be conducted by an audit team. –

44. Place of tax audit. –

45. Scope of tax audit. –

46. Audit to facilitate voluntary tax compliance. –

47. Provisional assessment. –

48. Self assessment. –

49. Audit assessment. –

50. Assessment of escaped turnover. –

51. Assessment of dealers liable to pay tax under the Act but fails to get registered. –

52. Assessment of casual dealer. –

53. Order of assessment. –

54. Notice of demand. –

55. Notice for special mode of recovery. –

56. Assessment case record. –

57. Payment of tax, penalty, interest and any other amount under the Act. –

58. Deposit of the amount of tax deducted from the bills or invoices of the works contractors into the Government Treasury. –

59. Grant of certificate by the deducting authority to the works contractor. –

60. Grant of certificate of no deduction/deduction of tax at source, by the Commissioner to the works contractor. –

61. Intimation for recovery of enhanced tax, penalty and interest. –

62. Penalty and forfeiture of unauthorised and excess collection of tax. –

63. Credit of unauthorised and excess collection of tax to Consumer Welfare Fund. –

CHAPTER-VII
REFUND

64. Refund. –

65. Refund under special circumstances. –

66. Refund of input tax credit carried forward beyond a period of twenty-four months. –

CHAPTER VIII

ACCOUNTS AND RECORDS

67. Maintenance of accounts by a registered dealer. –

68. Contents of tax invoice and retail invoice. –

69. Records to be maintained by a registered dealer liable to pay tax under clause (a) of section 9. –

70. Accounts to be maintained by a registered dealer liable to pay turnover tax under clause (b) of section 9. –

71. Issue of Tax invoice and Retail invoice. –

72. The language in which accounts are to be maintained. –

73. Certificate to be furnished by the Accountant. –

CHAPTER-IX

LIABITY IN SPECIAL CASES

74. Liability in case of transfer of business. –

CHAPTER-X
LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY INFORMATION

75. Production and inspection of accounts and search of premises. –

76. Search and Seizure. –

77. Manner of confiscation of goods seized or otherwise. –

78. Procedure for` auction sale of goods seized. –

79. Establishment of check gates and inspection of goods while in movement.

80. Issue and use of Way bills and Transit pass. –

81. Issue and use of declaration forms. –

82. Interception of goods vehicle in transit at any place other than a check-post or barrier. –

83. Movement of goods from outside the State to out of the State destinations and issue of Transit Pass. –

84. Restriction on movement of goods through railways, waterways, Air, Postal and courier services.

85. Control on clearing, forwarding or booking agent and any person transporting goods and information to be furnished by such agent or person. –

CHAPTER XI

APPEAL, REVISION AND RECTIFICATION

86. Appeals to the appellate authority. –

87. Submission of appeal petition. –

88. Summary rejection of appeal. –

89. Hearing of appeal. –

90. Procedure in case of death of one of several appellants or of sole appellant. –

91. No abatement by reason of death after hearing. –

92. Notice to person likely to be adversely affected. –

93. Second appeal under section 78. –

94. Presentation of appeals. –

95. Registration of appeal. –

96. Maintenance of registers. –

97. Admission. –

98. Filing of memorandum of cross objections. –

99. Notice of hearing. –

100. Procedure of the hearing. –

101. Hearing in the absence of parties. –

102. Fresh evidence and witness. –

103. Adjournment. –

104. Procedure in case of death of one of several appellants or of sole appellant. –

105. Procedure in case of death of one of several respondents or of sole respondent. –

106. No abatement for reason of death after hearing. –

107. Determination of legal representative. –

108. Procedure in case of assignment. –

109. Procedure in case of insolvency. –

110. Abatement or dismissal for failure of legal representative etc. to apply in time may be set aside. –

111. Passing of order. –

112. Certain matter to be specific in the order. –

113. Supply of copies of order. –

114. Return of exhibits. –

115. Copies of documents on payment of fees. –

116. Service of notice on Government. –

117. Officers of the Tribunal. –

118. Application to the Commissioner for revision. –

119. Revision by the Commissioner suo motu. –

120. Order on appeal or revision to be communicated to the officer concerned. –

121. Order of assessment, appeal or revision to be communicated to the dealer. –

CHAPTER XII

OFFENCES, PROSECUTION, AND COMPOSITION OF OFFENCES

122. Investigation of offences. –

CHAPTER XIII

TRANSITIONAL PROVISIONS AND MISCELLANEOUS

123. Input tax credit in respect of stock held on the appointed day. –

124. Enrolment of Tax Practitioner. –

125. Fees. –

126. No fee for any objection. –

127. Grant of certified copy of order. –

128. Payment of fees. –

129. Manner of issue of clearance certificate to a dealer or person. –

130. Procedure for implementation of provisions relating to under - invoicing. –

131. Service of notice. –

132. Punishment for breach of rules. –