REGISTERED NO . D. 221 रजिस्ट्री सं० डी० 221
भारत काराजपत्र The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-- खण्ड 1
PART II- Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 30
नई दिल्ली, शनिवार, जुलाई 28 , 1973/ श्रावण 6 , 1895
No. 30]
NEW DELHI, SATURDAY , JULY 28 , 1973 / SRAVANA 6 , 1895
इस भाग में भिम्म पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके । Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS
(Legislative Department)
New Delhi , the 28th July , 1973 / Sravana 6 , 1895 ( Saka)
The following President's Acts are published for general informa- tion:-
THE ORISSA SALES TAX ( AMENDMENT) ACT, 1973
NO . 6 OF 1973
Enacted by the President in the Twenty - fourth Year of the Republic of India.
An Act further to amend the Orissa Sales Tax Act , 1947 .
20 of1973 ,
In exercise of the powers conferred by section 3 of the Orissa State Legislature ( Delegation of Powers ) Act, 1973 , the President is pleased to enact as follows: -
1. (1) This Act may be called the Orissa Sales Tax (Amendment) Short Act, 1973 .
title and commence- ment.
(2) It shall come into force at once.
2. In section 5 of the Orissa Sales Tax Act, 1947, in sub -section ( 1 ) ,- OrissaAct XIV of 1947,
Amend- ment of section 5 .
(a) in the first proviso , for the words " not exceeding ten per cent." , the words "not exceeding seven per cent . " shall be substituted ;
(b) in the second proviso , for the words " not exceeding fifteen per cent. " , the words " not exceeding thirteen per cent . " shall be substituted .
V. V. GIRI , President .
K. K. SUNDARAM , Secy. to the Govt . of India .
( 345 )
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
346
Reasons for the enactment
The first and second provisos to sub - section (1) of section 5 of the Orissa Sales Tax Act , 1947 , were amended by the Orissa Sales Tax (Amendment) Act, 1972, raising the ceiling of tax rate in respect of non-luxury and luxury goods from 7 per cent . to 10 per cent . and from 13 per cent, to 15 per cent. respectively , with a view to empowering the State Government of Orissa to tax certain commodities at higher rates for mobilising resources to finance to Bangla Desh refugee relief ope ration undertaken by the Central Government .
2. Consequent upon the decision of the Central Government to dis- continue the financial aid that was being given to the Bangla Desh refugees , the State Government of Orissa have proposed to restore the previous position of the law in this regard, by suitably amending the said two provisos to sub-section (1 ) of section 5 of the Orissa Sales Tax Act, 1947. To achieve this object , the proposed measure is being enacted as a President's Act.
3. As it is not practicable to refer the present legislation to the Consultative Committee of Parliament on Orissa Legislation , it has been decided, in view of the urgency of the matter , to enact the present... legislation without such reference.
H. N. RAY,
Secy. to the Govt . of India,
Ministry of Finance
(Department of Expenditure ) .
Sre. 11 THE GAZETTE OF INDIA EXTRAORDINARY
347
THE ORISSA ENTERTAINMENTS TAX ( AMENDMENT)
ACT, 1973
NO. 7 OF 1973
Enacted by the President in the Twenty - fourth Year of the Republic of India .
An Act further to amend the Orissa Entertainments Tax Act, 1946 .
20 of 1973 .
In exercise of the powers conferred by section 3 of the Orissa State Legislature (Delegation of Powers) Act, 1973 , the President is pleased to enact as follows: -
1. (1 ) This Act may be called the Orissa Entertainments Tax (Amend- ment) Act, 1973 .
Short title and com- mence- ment .
(2) It shall come into force at once .
2. Section 7A of the Orissa Entertainments Tax Act, 1946 , shall be omitted .
Omission of section 7A.
Orissa Act V of 1946.
V. V. GIRI , President .
K. K. SUNDARAM , Secy, to the Govt. of India.
THE GAZETTE OF INDIA EXTRAORDINARY
348
Reasons for the enactment
In order to raise resources for the Bangla Desh refugee relief opera- tion undertaken by the Central Government, the State Government of Orissa imposed surcharge under the Orissa Entertainments Tax Act , 1946 , with effect from 1st January , 1972 .
2. Consequent upon the decision of the Central Government to dis- continue the financial aid that was being given to the Bangla Desh refugees , the State Government of Orissa have proposed to abolish the said surcharge by amending the Orissa Entertainments Tax Act , 1946 . To achieve this object , the present measure is being enacted as a Presi- dent's Act . :
3. As it is not practicable to refer the present legislation to the Consultative Committee of Parliament on Orissa Legislation , it has been decided , in view of the urgency of the matter , to enact the present legislation without such reference.
H. N. RAY ,
Secy , to the Govt . of India ,
Ministry of Finance (Department of Expenditure ) .
THE GAZETTE OF INDIA EXTRAORDINARY
SEC . 1 ]
349
THE ORISSA MOTOR VEHICLES TAXATION LAWS
(AMENDMENT) ACT , 1973
NO . 8 OF 1973
Enacted by the President in the Twenty - fourth Year of the Republic of India.
AnAct further to amend the Bihar and Orissa Motor Vehicles Taxa- tion Act, 1930 and the Madras Motor Vehicles Taxation Act, 1931 , in their application to the State of Orissa .
20 of 1973.
In exercise of the powers conferred by section 3 of the Orissa State Legislature ( Delegation of Powers ) Act, 1973 , the President is pleased to enact as follows: -
1. (1 ) This Act may be called the Orissa Motor Vehicles Taxation Laws (Amendment) Act , 1973 .
Shorttitle and com.
mence- ment.
(2) It shall be deemed to have come into force on the 1st day of July, 1973 .
2. For the Second Schedule to the Bihar and Orissa Motor Vehicles Taxation Act , 1930, the following Schedule shall be substituted , namely :
Bihar and Orissa Act II of 1930.
Substitu- tion of new Schedule forthe Second Schedule.
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 350
" THE SECOND SCHEDULE
[See sub - section ( 1 ) of section 6]
Annual rate of tax
Description of motor vehicles
For other vehicles
For vehicles fitted entirely with pneumatic tyres
(3)
(1)
(2)
Rs .
Rs .
1. Motor cycles-
(a) Bicycles-
36
48
(i) not exceeding 91 kilograms in weight unladen
60
48
(ii) exceeding 91 kilograms in weight unladen
10
10
(iii) if used for drawing a side- car or trailer in additionto the tax payable under (1) and ( ii)
60
48
(b) Tricycles
30
2. Vehicles (including cycles with an attach- ment for propelling the same by mechani- cal power) not exceeding 254 kilograms in weight unladen , adapted and used for invalids
40
3. Vehicles (including tricycles weighing more than 406 kilograms unladen) constructed or adapted for use and used solely for the transport of goods in the course of trade-
450
300
(1) not exceeding 1,000 kilograms in weight laden
(ii) exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden
1,950
1,300
(iii) excecding 3,000 kilograms but not exceeding 5,000 kilograms in weight laden
1,400
2,100
2,550
(iv) exceeding 5,000 kilograms but not exceeding 7,000 kilograms in weight laden .
1,700
(v) exceeding 7,000 kilograms but not exceeding 8,000 kilograms in weight laden
1,900
2,850
(vi) exceeding 8,000 kilograms but not exceeding 10,000 kilograms in weight laden
2,200
F3,300
(vii) exceeding 10,000 kilograms but not exceeding 12,000 kilograms in weight laden
[2,600
3,900
(vi) exceeding 12,000 kilograms but not exceeding 15,000 kilograms in weight laden .
3,000
14,500 THE GAZETTE OF INDIA EXTRAORDINARY
SEC . 1 ]
351
Annual rate of tax
Description of motor vehiclcs
For vehicles fitted For other vehicles
entirely with pneumatic tyres
(3)
(1)
(2)
Rs .
Rs .
(ix) exceeding 15,000 kilograms in weight laden
4,500 for plus Rs . 200 every additional 1,000 kilograms or part thereof in ad- dition to 15,000 kilo- grams .
3,000 plus Rs . 200 for every additional 1,000 kilograms or part thereof in ad- dition to 15,000 kilograms.
(x) additional tax payable in respect of goods vehicles used for drawing trailers
120
180
(a) for each trailer not exceeding 1,000 kilograms in weight la- den
675
450
(b) for each trailer exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden
900
1,350
(c) for each trailer exceeding 3,000 kilograms in weight laden .
Provided that two or more goods vehicles shall not be chargeable under this clause in respect of the same trai- ler.
Explanation -A vehicle shall not be deemed to be used, otherwise than solely for the transport of goods in the course of trade because it is used to convey employees of the trader in the course of their employ- ment.
4. Motor vehicles plying for hire and used for conveyance of passengers , including motor cabs-
600
(1) for seating not more than five per- sons
400
180
120
(i) for scating more than five persons , for every person which the vehicle is permitted to carry excluding the driver and the conductor
60
(iii) for carrying standing passengers which the vehicle is permitted to carry in addition to the seating capacity for every such standing passenger
40
5. Motor vehicles not themselves constructed to carry any load (other than water, fuel , accumulators and other equipment used for the purpose of propulsion , loose tools and loose equipment ) used for haulage solely and weighing together with the largest number of trailers proposed to be drawn-
(a) not more than 4,572 kilograms laden
250
375
(b) more than 4,572 kilograms laden but not more than 7,620 kilograms la- den
1,800
2,700 THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
352
Annual rate of tax
Description of motor vehicles
For other vehicles
For vehicles fitted entirely with pneumatic tyres
(I)
(2)
(3)
Rs .
Rs.
(c) more than 7,620 kilograms laden but not more than 10,160 kilograms laden
2,400
3,600
(d) more than 10,160 kilograms laden but not more than 12.193 kilograms laden
2,800
4,200
(e) more than 12,193 kilograms laden but not more than 14,733 kilograms laden
4,500
3,000
3,000
4,500
(f) more than 14,733 kilograms laden
plusRs . 50 for every additional 508 kilo- grams or part there- of in addition to 1.4.733 kilograms .
plus Rs . 75 for every additional 508 kilo- grams or part there- of in addition to 14,733 kilograms ,
5. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-
120
84
(i) weighing not more than 762 kilo- grams unladen
180
(ii) weighing more than 762 kilograms but not more than 1,524 kilograms unladen
120
(ii) weighing more than 1,524 kilograms but not more than 2,286 kilograms unladen
156
240
288
192
(iv) weighing more than 2,286 kilograms but not more than 3,048 kilograms unladen
360
(v) weighing more than 3,048 kilograms unladen
240
(vi) additional tax payable in respect of such vehicles used for drawing trailers-
60
(a) having such trailer not exceed- ing 1,016 kilograms in weight unladen
90
120
180
(6) for cach trailer exceeding 1,016 kilograms in weight unladen
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer .
(The rate of tax is chargeable an nually)" SEC. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
353
3. For Schedule II to the Madras Motor Vehicles Taxation Act, 1931 , the following Schedule shall be substituted, namely: ---
Madras Act III of 1931.
" SCHEDULE II
(See section 4)
Substitu tion of new Schedule for Schedule. II,
Annual rete of tax
Description of motor vehicles
For other vehicles
For vehicles fitted entirely with pneumatic tyres
(2)
(1)
(3)
Rs .
1. Motor cycles-
(a) Bicycles-
36
(1) not exceeding 91 kilograms in weight unladen
48
(ii) exceeding 91 kilograms in weight unladen
48
10
(ii) if used for drawing a side - car or trailer in addition to the tax payable under (i) and (ii)
60
48
(b) Tricycles
30
2. Vehicles ( including cycles with an attach- ment for propelling the same by mecha- nical power) not exceeding 254 kilograms in weight uniaden , adapted and used for invalids
40
3. Vehicles ( including tricycles weighing more than 406 kilograms unladen ) constructed or adapted for use and used solely for the transport ofgoods in the course of trade-
300
450
( i) not exceeding 1,000 kilograms in weight laden
1,300
1,950
(ii) exceeding 1,000 kilograms but not exceeding 3,000 kilograms in weight laden
2,100
(iii) exceeding 3,000 kilograms but not exceeding 5,000 kilograms in weight laden
( it) exceeding 5,000 kilograms but not exceeding 7,000 kilograms in weight laden
1,700
2,550
(v ) exceeding 7,000 kilograms but not exceeding 8,000 kilograms in weight laden
1,900
2,850
2.200
(vi ) exceeding 8,000 kilograms but not exceeding 10,000 kilograms weight laden in
3,300
2,600
3,900
( vii) exceeding 10,000 kilograms but not exceeding 12,000 weight laden kilograms iτι
3.000
4,500
(viii) exceeding 12,000 kilograms but not exceeding 15,000 kilograms in weight laden THE GAZETTE OF INDIA EXTRAORDINARY
[PART II- 354
Annual rate of tax
Description of motor vehicles
For other vehicles
For vehicles fitted entirely with pneu- matic tyres
(2)
(1)
(3)
Rs .
Rs .
3,000
(ix) exceeding 15,000 kilograms in weight laden
plus Rs . 200 for every additional 1,000 kilograms or part thereof in addition to 15,000 kilograms .
4,500 plus Rs . 200 for every additional 1,000 kilograms or part thereof in addition to 15,000 kilograms .
(x) additional tax payable in respect of goods vehicles used for drawing trailers
120
180
(a) for each trailer not exceeding 1,000 kilograms in weight laden
450
675
(6) for each trailer exceeding 1,000 kilograms but not ex- ceeding 3,000 kilograms in weight laden
900
1,350
(c) for each trailer exceeding 3,000 kilograms in weight laden
Provided that two or more goods vehicles shall not be chargeable under this clause in respect of the same trai- ler.
Explanation . A vehicle shall not be deemed to be used otherwise than solely for the transport of goods in the course of trade because it is used to convey em- ployees of the trader in the course of their employment .
4. Motor vehicles plying for hire and used for conveyance of passengers , including motor cabs-
600
(i) for seating not more than five per- sons
400
120
180
(ii) for seating more than five persons , for every person which the vehicle is permitted to carry excluding the driver and the conductor
60
40
(iii) for carrying standing passengers which the vehicle is peamitted to carry in a idition to the seating capa- city for every such standing passen- ger
5. Motor vehicles not themselves construc- ted to carry any load ( other than water , fuel, accumulators and other equipment used for the purpose of propulsion , loose tools and loose equipment) used for haulage solely and weighing together with the largest number of trailers proposed to be drawn-
(a) not more than 4,572 kilograms laden
250
375
(6) more than 4,572 kilograms laden but not more than 7,620 kilograms laden
1,800
2,700 THE GAZETTE OF INDIA EXTRAORDINARY
SEC. 1 ]
355
Annual rate of tax
Description of motor vehicles
For other vehicles
For vehicles fitted entirely with pneumatic tyres
(3)
(2)
(1)
Rs.
Rs .
(e) more than 7,620 kilograms laden but not more than 10,160 kilograms Inden
2,400
3,600
2,800
(d) more than 10,160 kilograms laden but not more than 12,193 kilograms laden
4,200
(e) more than 12,193 kilograms laden but not more than 14,733 kilograms laden
4,500
3,000
3,000
(f) more than 14,733 kilograms laden
14,500
plus Rs. 75 for every additional 508 kilograms or part thereof in addition to 14,733 kilograms.
plus Rs . 50 for every additional 508 kilograms or part thereof in addition to 14,733 kilograms .
6. Motor vehicles other than those liable to tax under the foregoing provisions of this Schedule-
120
(1) weighing not more than 762 kilo- grams unladen
84
(ii) weighing more than 762 kilograms but not more than 1,52.1 kilograms unladen
120
180
156
( ii) weighing more than 1,524 kilo- grams but not more than 2,286 kilograma unladen
240
(iv) weighing more than 2,286 kilo- grams but not more than kilograms unladen 3,048
192
288
240
(v) weighing more than 3,048 kilo- grams unladen
360
( n) additional tax payable in respect of such vehicles used for drawing trailers-
(a) having such trailer not exceed- ing 1,016 kilograms in weight unladen
60
90
(h) for each trailer exceeding 1,016 kilograms in weight un- laden
120
180
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer .
(The rate of tax is chargeable annually) . " .
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
356
Refund.
II of 1930.
Orissa Act Bihar and Madras Act III of 1931 .
4. Where any person has paid tax under the Bihar and Orissa Motor Vehicles Taxation Act, 1930, or under the Madras Motor Vehicles Taxa- tion Act, 1931 , for the whole year commencing on the 1st day of April , 1973, or for any quarter or quarters of that year, at any time before the date of publication of this Act, in accordance with the rates in force immediately before such publication, the tax payable by such person on or after the 1st day of July , 1973, shall be calculated in accordance with the rates under the said Acts as amended by this Act and the excess , if any, paid by such person shall be refunded to him as early as practi- cable in such manner as the State Government may , by order, direct .
V. V. GIRI , President .
K. K. SUNDARAM, Secy. to the Govt . of India .
SEC . 1 ]
THE GAZETTE OF INDIA EXTRAORDINARY
357
Reasons for the enactment
In the State of Orissa the taxes on motor vehicles are collected according to the Second Schedule appended to the Bihar and Orissa Motor Vehicles Taxation Act , 1930 and Schedule II appended to the Madras Motor Vehicles Taxation Act , 1931. In December , 1971 , the Central Government suggested to the State Government to levy a sur- charge on the tax on motor vehicles in respect of certain types of vehicles to meet the financial burden resulting from the aid given to the Bangla Desh refugees . Since the levy of a surcharge was not considered to be a convenient method , the State Government of Orissa thought it fit to substitute the then existing Second Schedule to the Bihar and Orissa Motor Vehicles Taxation Act , 1930 and Schedule II to the Madras Motor Vehicles Taxation Act, 1931 , by new ones , incorpo- rating therein the enhanced rates of tax and accordingly the two Acts were amended by the Orissa Motor Vehicles Taxation Laws ( Amend- ment ) Act , 1972 .
2. Consequent upon the decision of the Central Government to dis- continue the financial aid that was being given to the Bangla Desh refugees , the State Government of Orissa have proposed to abolish the enhanced rates of tax and to revert back to the previous position of the law in this regard by restoring the Second Schedule to the Bihar and Orissa Motor Vehicles Taxation Act , 1930 , and Schedule II to the Madras Motor Vehicles Taxation Act, 1931 in the form in which they stood immediately before the Orissa Motor Vehicles Taxation Laws ( Amend- ment) Act , 1972. To achieve this object , the proposed measure is being enacted as a President's Act .
3. As it is not practicable to refer the Consultative Committee of Parliament on been decided, in view of the urgency of the legislation without such reference . present legislation to the Orissa Legislation , it has matter, to enact the present
H. N. RAY,
Secy . to the Govt . of India ,
Ministry of Finance (Department of Expenditure ) .
PRINTED BY THE MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DEI HI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1973