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COMMERCIAL TAX OFFICE, KEONJHAR

 

 

 

 

 

 

 

Objective

          Collection of sales Tax/Purchase Tax from dealers/business men by enforcing the provision of Orissa Sales Tax Act.1947 and Orissa Sales Tax Rules .1947 .Central Sales Tax Act,1956 and Central Sales Tax (Orissa)Rules,1957.

    Collection of Entertainment Tax from proprietors of Cinema Halls,Video houses as per the Provision of Orissa Entertainment Act.

    Collection of Entry Tax from the dealers, consumers of Scheduled goods as specified in Orissa Entry Tax Act, 1999 for entry into the local areas, such as Municipal Corporation Municipality, N.A.C., Gram Panchayat.

    Collection of luxury Tax.

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Structure of the Department

  • Commercial Tax Officer, Keonjhar Circle, Keonjhar (District & Downward) One.

  1. Additional Commercial Tax Officer, at Headquarters under C.T.O:-Two.

  2. Additional Commercial Tax Officer, Assessment Unit,Barbil:-Two.

  3. Additional Commercial Tax Officer, Unified Check gate Champua and Nalda:-Two

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Collection of Revenue

    (a) Collection of Tax during 1999-2000:-2017.03 lakhs.

    (b) Target of Collection for 2000-2001:-Rs.2412.00 lakhs.

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Process of Interaction with beneficiaries/public

(i)Contact officials for different Programmes.

1)     Commercial Tax Officer, Keonjhar

2)     Additional Commercial Tax Officer, Assessment Unit, Barbil.

(ii)Application forms and application criteria

          Application forms for Registration of Dealers under Orissa Sales Tax (O.S.T.)  and Central Sales Tax (C.S.T.) Act enclosed .For registration under O.S.T. Act application forms affixing court fee worth of Rs.5/- and for C.S.T. Registration affixing court fee worth of Rs.25/- to be submitted to the Commercial Tax Officer, Keonjhar. The dealer whose Gross Turnover exceeds the following limits within the period of 12 consecutive months is eligible for getting himself registered under O.S.T. Act.

(i) Rs.20,000.00 in case of an importer of goods from outside the state.

(ii) Rs.1,00,000/- in case of works contractor/ manufacturer.

(iii) Rs.2,00,000/- in all other cases.

          A dealer is also eligible for registration under C.S.T. Act. for sale of goods of any amount to a dealer of out side the State.

 

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Frequently Asked Questions

 

Question No-1What do you mean by Commercial Tax?

Answer.Commercial Tax is an imposition of Tax on the scheduled Commercial goods as indirectly collected by the seller or purchaser against his business transaction which now comprises of Sales Tax, Entertainment, Luxury Tax, Entry Tax and profession Tax.

Question No-2What is business?

Answer.  Business is any kind of trade, Commerce or manufacture or any adventure or concern in nature of trade with the motive to make profit whether accruable or not.

Question No-3 What is the meaning of dealer?

Answer. Any person who carries on business in purchasing, selling, supplying or distributing goods and also includes works contractor, company, Co-operative Society, Broker, Commission Agent, Auctioneer or any other mercantile Agent for the consideration of cash, commission and deferred payment.

             There are two types of dealer such as:
1)                  Registered dealer.
2)                  Casual dealer.

Question No-4.Who are the persons liable to get themselves Registered?

Answer.(a) Any dealer who is an Importer of goods of Rs.20,000/-. (Purchasing goods from outside the State of Orissa)

            (b) A dealer who manufactures any goods as specified by the State Government from time to time by way of notification, more than Rs.1,00,000/-.

            (c) A dealer engaged in execution of works contract and supplies of goods thereof exceeding the Gross turnover by Rs.1,00,000/-.

            (d) In relation to any other dealer not covered by clauses (a) (b) (c) and his Gross turnover exceeds Rs.2,00,000/-.

            (e) Any dealer selling goods in course of Inter State trade and Commerce.

            (f) A dealer whose Gross turnover in a period not exceeding 12 months, exceeds Rs.10,000/- may also opt for voluntary Registration.

            (g) Any person intending to establish a business in the State of Orissa for the purpose of manufacturing/ producing goods whose value shall exceed more than Rs.1,00,000/- per annum.

Question No-5 How a dealer shall be registered under O.S.T. & C.S.T. Act?

Answer.A dealer intends to get himself Registered will have to apply in the prescribed application form accompanied by fee of Rs.5/- (Rupees Five) and Rs.25/- (Rupees twenty five) respectively along with two passport size photographs to the concerned Commercial Tax Officer.

 Question No-6.What are the valid declarations Forms essentially and Regularly utilised by the dealer against his business transaction as supplied to them?

Answer. (a) “Way bill Forms” for outside state transactions.

            (b) ‘C’ Forms, ‘D’ Forms (Form – XXXIV), 1-D-96 Forms, ‘F’ Forms, ‘H’ Forms.

Question No-7 How the dealer is paying Admitted Tax?

Answer. A dealer is paying Admitted Tax on Monthly and Quarterly basis by way of /returns in Form – IV and depositing the amount in Government Treasury in the prescribed time.

Question No-8 What is Entertainment Tax?

Answer.It is an imposition of Tax levied on exhibition of public show in Cinema/ Video halls of regular nature.

Question No-9  What is Luxury Tax?

Answer.  It is an imposition of tax on Luxury item such as cigarettes, Chorus, Cigar and also applicable for five star hotels providing Luxury facilities.

Question No-10 What is Entry Tax as enforceable from 1.12.1999?

Answer.     It is an imposition of tax of compensatory and regulatory in nature as intended to compensate the Municipalities in respect of loss of Revenue due to abolition of Octrai duty. All the scheduled goods specified by State Government as per Orissa Entry Tax Act, 1999 should be chargeable to tax for Entry into the local area.

Question No-11What is the mode of payment of Entry Tax?

Answer. It is on the basis of Monthly Returns in the prescribed Form (E-3). In case of any doubt a dealer may contact the concerned Commercial Tax Officer for clarification.

Question No-12 What is Profession Tax?

Answer.   It is an imposition of tax as enforceable with effect from 1.11.2000 on the persons of different professions, trade, callings and employment as per the scheduled rate of tax depending upon the class of assesses.

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