The Orissa Value Added Tax Act, 2004 Notifciation
-

Body Notification No. S. R. O. No. 189/2008, Dated : 21st April, 2008.

In exercise of the powers conferred by sub-rule (8) of Rule 4 of the Orissa Value Added Tax Rules, 2005, I, Shri Aditya Prasad Padhi, I.A.S., Commissioner of Sales Tax, Orissa, Cuttack, do hereby specify the following function to be discharged by the Asst. Commissioner of Sales Tax or the Sales tax Officer, as the case may be, in respect of the dealers whose records are assigned to the LTUs. This Notification is effective from Dt. 02-12-2005, i.e. the date of constitution of LTU vide Finance Department Notification No. 54102/F.

Sl. No.	Description of function	Relevant section under the OVAT Act, 2004	Relevant rules under OVAT Rules, 2005
(1)	(2)	(3)	(4)
1	Amendment, suspension and cancellation of Certificate of Registraton.	Section 30, 31 & 32.	Rules 29, 30, 32 & 33.
2	Scrutiny of returns	Section 38	Rule 40
3	Self-assessment of dealers	Section 39	Rules 40 & 48
4	Action for non-filing or delayed filing of return	Section 33 & 34	Rules 34, 38 & 39
5	provisional assessment of the dealers who have not filed returns.	Section 40	Rule 47
6	Audit of dealers through audit teams constituted in respectiv Ranges.	Section 41	Rules 41, 42, 43, 44, 45 & 46.
7	Assessment of dealers on the basis of audit report	Section 42	Rules 49, 53, 54, 55 & 56.
8	Re-assessment of dealers in respect of escaped turner.	Section 43	Rules 50, 53, 54, 55 & 56.
9	Maintenance of account and records at the place of business by the dealers and proceedings for penal action for failure to do so.	Section 61 (5)	....
10	Issue of tax invoice and proceeding for penal action for non-issue of tax invoice by the dealers.	Section 62	Rules 9-A, 68 & 71.
11	Recovery of dues outstanding against the dealer	Section 50, 51 & 52	Rules 54, 55 & 62.
12	Refund	sections 57 & 58	Rules 64, 65 & 66.
13	Issue of waybills and other statutory forms	....	Rule 80