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Start Free TrialThe Orissa Value Added Tax (Amendment) Act, 2005 Complete Act
State: Orissa
Year: 2005
.....Governor on the 9th September, 2005 is hereby published for general information. ORISSA ACT 11 OF 2005 THE ORISSA VALUE ADDED TAX (AMENDMENT) ACT, 2005 AN ACT TO AMEND THE ORISSA VALUE ADDED TAX ACT, 2004. Be it enacted by the Legislature of the State of Orissa in the Fifty-sixth Year of the Republic of India as follows: - Short title and commencement. 1. (1) This Act may be called the Orissa Value Added Tax (Amendment) Act, 2005. (2) It shall be deemed to have been come into force on the 1st day of July, 2005. Amendment of section 10 Orissa Act 4 of 2005 2. In the Orissa Value Added Tax Act, 2004 (hereinafter referred to as the principal Act), in section 10, in sub-section(4), in clause(d), for the letters and figure "Rs.2,00,000", the letters and figure "Rs.3,00,000" shall be substituted. Amendment of section 14 3. In the principal Act, in section 14, in sub-section (1), the following provisos shall be added, namely :- "Provided that a registered dealer of any particular class or category, as the Government may, by notification, specify, who may, at his option, pay in lieu of tax payable by him under this sub-section, tax at the rate specified in.....
List Judgments citing this sectionThe Orissa Prohibition Act, 1956 Complete Act
State: Orissa
Year: 1956
.....in the Schedule shall cease to be in force in such area to the extent specified in the fourth column of the Schedule. (2) The Orissa Prohibition Act, 1939 (Orissa Act VII of 1939) is hereby repealed. Section 3 - Definitions In this Act unless there is anything repugnant in the subject or context- (1) "alcohol" means ethyl alcohol of any strength and purity having the chemical composition C2, H5, OH.; (2) "to bottle" means to transfer liquor from a cask or other vessel to a bottle, jar, flask, pot or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not , bottling includes rebottling; (3) "buy" or "buying" includes any receipt including gift; (4) "Collector" includes any person specially empowered by the State Government to exercise all or any of the powers and to perform all or any of the duties of a Collector under this Act; (5) "common drinking house" means a place where the drinking of liquor or consumption of any intoxicating drug is allowed for the profit or gain of the person owning, occupying, using, keeping or having the care or management or control of such place whether by way of charge for the use of the place of for.....
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