EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 756, CUTTACK, THURSDAY, MAY 17, 2018/ BAISAKHA 27, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 17th May, 2018
S.R.O. No. 175/2018— In exercise of the powers conferred by Section 94 of
the Odisha Value Added Tax Act, 2004 (Odisha Act 4 of 2005), the State
Government do hereby make the following rules further to amend the Odisha Value
Added Tax Rules, 2005, namely: ―
1. (1) These rules may be called the Odisha Value Added Tax (Amendment)
Rules, 2018.
(2) They shall come into force on the date of their publication in the
Odisha Gazette.
2. In the Odisha Value Added Tax Rules, 2005 (hereinafter referred to as
the said rules), in rule 4, in sub-rule (4), after the words “ranges over which” the words
and comma “an Additional Commissioner,” shall be inserted.
3. In the said rules, for rule 86, the following rule shall be substituted,
namely:―
“86. Appeals to the appellate authority.- Any dealer aggrieved by an order passed
under sections 34, 40, 42, 42A, 43, 44, 45, 49 or 52 may prefer appeal within
thirty days from the date of receipt of such order before —
(a) the Joint Commissioner (Appeal) or the Deputy Commissioner (Appeal) of the
Range having jurisdiction, if the order is passed by an Assistant Sales Tax Officer
or a Sales Tax Officer or an Assistant Commissioner, as the case may be; or
(b) the Additional Commissioner (Appeal) of the Range having jurisdiction, if the
order is passed by a Deputy Commissioner or a Joint Commissioner of Sales
Tax, as the case may be :
