(1) The tax shall be paid in advance within such time and such manner as may be.prescribed, to the Taxing Officer by the registered owner of person having possession or control of the vehicle.
(2) The period in respect of which tax is to be paid under Subsection (1) may be-
(a) a year at the rate specified in [Schedule-I] hereinafter referred to as the annual rate; or
(b) one or more quarters at one-fourth of the annual rate for each quarter; or
(c) any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate of every month or part of a month comprising such period :
Provided that in the case of a vehicle and annual rate of tax in respect of which does not exceed [five hundred rupees] the tax shall be paid either annually or for a period of two quarters at a time :
1. deleted vide Orissa Act 3 of 2005 - w.e.f. 25.2.2005
2. Inaerted vide Sec 3 of Orissa Act. No. 2 of 1986 - w.e.f 18.10.1985
3. Substituted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993
4. deleted vide Orissa Act 3 of 2005 - w.e.f. 25.2.2005
5. Omitted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993
6. Inserted vide Section 3 of the Orissa Act No. 2 of 1986 THE ODISHA ROAD SAFETY4 1[Provided further that the State Government may, by notification, allow payment of tax monthly in respect of any motor vehicle or class of motor vehicles and in such case one-twelfth of the annual rate of tax specified in 2[Schedule-I] is to be paid for each month]; and
(3) Notwithstanding anything contained in this section, the State Government may. by notification, from time to time, direct that a temporary tax token may be issued in respect of a [vehicle] plying temporarily in the State on payment of such tax and subject to such conditions as may be specified in the notification :
3[x x x]
(4) At the time of making of payment of tax for any period under Sub-section (1)-
(a) a valid certificate of registration and a valid certificate of insurance in respect of the motor vehicle complying with the provisions of the Motor Vehicles Act, shall be produced before the Taxing Officer;
and
(b) there shall be delivered to the Taxing Officer a declaration in duplicate in the prescribed from with the proscribed particulars specifying the Taxing Officer from whom the tax token, if any, had been last obtained and showing that the tax payable for the vehicle is the amount actually paid.
1[4A. Levy and payment of one-time tax - 2[(1)Notwithstandjng anlthing conr&ined in se.tions 3 and 4. but subjecr to other provisions of this AcL there shall be levied and paid in respect of every vehicle of the description specified in items 1 and 2 of Schedule I and every vehicle being moror car including jeep. which is used p•rsonally or kept for personal use, covered under hem 6 of the said Schedule. motor cab and maxi cab cov•red under item 4(B) of the said Schedule, Omnibus, private se ice vehicte covered under item 5A. and ducational lnstitution buses covered under item 58 ofthat Schedule which does not carry more than twelve persons excluding driver, one time tax at the rate specified in Schedule III:
Provided that in case ofa motor vehicle which.
(i) is alread, on road in the Slale of Odisha prior to lhe commencement of the Odisha Motor Vehicles Taxation (Amendment) Act.
2017 (hereinafter refered to as the appointed date); or
(ii) has been purchased or acquired outside Odisha bul brought to Odisha on or after lhe appointed dare; or
(iii) is ahered after the appointed dalc to a motor vehicle for which one time tax is payable,
1. Inserted vide Section 3 of the Orissa Act No. 2 of 1986.
2. Substituted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993.
3. deleted vide Orissa Act No. 12 of 1993 w.e.f. 1.6.1993.
4. Inserted vide Orissa Act No. 8 of 1989 - w.e.f. 1.6.1989.
5. Substituted by O.G.E. No. 1996, dt. 21.11.2017 5THE ODISHA ROAD SAFETY the one time tax shall be such as may remain after deducting from the usual one time tax, one-fifteenth for each completed yelr for which tax has been paid, but in no case, such tax shall be less than one-tenth of such usual one timc lax.
Explanation I. - For the purpose of this section, the expression ‘Usual one time tax” means such mte ofiax as specified in Schedule lll payable in rcspect of such vehiclp, calculated on the basis ofthe cost ofsuch vehicle prevalent on the date of its firsl registralion.
Erptanotior II. - For the purpose of this section, the cost of vehicle shall includ• taxes and duties charged by the Dealer as mentioned the invoice:
Provided further that ther• shall be levied and paid in respect of every e-cart and e-rickshaw, one time tax al the mle ofthrce percentum ofthe cosr ofsuch vehicle:
Provided also that the vehicle. in respecl of which one time tax has alread) been reatized. shall not be liabte to pay tax as specified in Schedule Il.
(2) The levy and payment of one-time tax shall be for the life-time of the vehicle in respect of which such tax is paid.
(3) The levy and payment of one-time tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date.
1[(4) Where, after payment of one-time tax, a vehicle is removed to any other state on transfer of ownership or change of address, or its registration is cancelled for any reason other than that mentioned in Sub-section (5) of section 55 of the Motor Vehicles Act 59 of 1988 2[x x x] the owner of the vehicle shall be entitled to a refund which shall be the balance of the one-time tax paid by him under Sub-section (1) as may remain-after deducting from such tax one-tenth thereof for each completed year or part thereof commencing on the date from which the one-time tax was paid till the date on which the vehicle is so removed or its registration is so cancelled or the vehicle is so altered, as the case may be :]
2[ x x x] 3[x x x]
(6) The provisions of Sections 10 and 16 relating to temporary discontinuance of the use of vehicle and rebate on payment of tax, respectively, shall not apply to a vehicle in respect of which one-time tax is leviable under this section.]
2[x x x]
1. Inserted vide Orissa Act 21 of 1990 - w.e.f. 1.12.1990.
2. deleted vide Orissa Act 3 of 2005 - w.e.f. 25.2.2005.
3. Omitted vide Orissa Act No. 8 of 2003 w.e.f. 13.2.2003.
THE ODISHA ROAD SAFETY6 1[4-B. Levy and payment of one time tax on goods carriage:-
(1) Notwithstanding anything contained in Sections-3 and 4 of this Act, but subject to other provisions of this Act, there shall belevied and paidin respect of every goods carriage of the description specified in item 3 of ScheduleI I, the gross vehicle-weight of‘which.does,not exceed 3000 kilograms, one time tax at the rate equal to1O times of the annual rate of tax in respect thereof as specified in Schedulei or 2[six percentum] of the cost of such vehicle, whichever is higher.
(2) The levy and payment o_f one time tax shall be for the life time of the goods carriage in respect of which such tax is paid.
(3) The levy and payment of onetime tax shall be compulsory in respect of goods carriage referred to in sub-section (1) registered on or after" the commencement of the Orissa Motor Vehicles Taxation (Amendment) Ordinance, 2010.
(4) The provisions of sections 10 and 16 relating to temporary discontinuance of the use of vehicles and rebate on payment of tax, respectively, shall not apply to the goods carriage in respect of which one time tax is leviable under this section.
3[4C. Levy and payment of one time tax on tractor and trailer:
(1) Notwithstanding any thing contained in sections 3 and 4 of this Act, butsubject to othervpiovisions of this Act, there shall be levied and paid in respect of every tractor or trailer or tractor and trailer in combination of the description specified in item 5 of Schedule I, the Laden‘ weight ofwhich doesnot exceed 9500 kilograms, one time tax at the rate equal,to three percentum of the cost ofsuch vehicle:
Provided that in case ofa vehicle which-
(i) isalready on road in the State of Odisha prior to the commencement of the Odisha Motor Vehicles Taxation Amendment) Act;
V2017 (here in after, referred to as the appointed date); or
(ii) has been purchased or acquired outside Odisha butsbrought to Odisha on or after the appointed date, the one timetax shall be such as may remain after deducting from the usual one time tax, one-fifteenth for each completed year for which ta-x has been paid, but in no case, such tax shall be less than lone-tenth of such usual one time tax.
1. Inserted vide (O.A, No. 3 of 2010) O. G. Ext. N0, 1198 dated 2.8.201O.
2. Substituted vide (O.A. N0. 19 of 2017) O. G. Ext. N0.1986 dated 21.11.2017.
3. Inserted vide (O.A. N0. 19 of 2017) O. G. Ext. No. 1986 dated 21.-11.201-7.
7THE ODISHA ROAD SAFETY
Explanation l.- Fot the purpose of thissection, the expression “usual onetime tax" means such amount of tax pay able in respect of such vehicle, calculated on the basis of threepercentum of the cost of such vehicle prevalent on the date of its first registration.
Explanation ll.- For the purpose of this section, the cost of vehicle shall include taxes and duties charged by the Dealer as mentioned in the invoice-
(2) The levy and payment of one time tax shall be for the life time of the tractor and trailer in respectof which such tax is paid,
(3) The levy and payment of one time tax shall be compulsory in respect of tactor and trailer referred to in sub-section (1) registered on or after the appointed date.
(4) The provisions of sections 10 and 16 relating to temporary discontinuance of the use of vehicles and rebate on payment of tax, respect'ively,’shall not apply to the tractor and trailer referred to in sub-section (1) in respect of which one time tax is leliable under this section.
4D. Levy of Green Tax : (1) There shall belevied and paid a surcharge called “green tax“ in addition to thetax levied under sections 3, 3A, 4A, 4B or 4C, in respect of every ,
(a) transport vehicle suitable for use on’ roadwhich has completed fifteen years from the date of its registrationamounting to four thousand rupees, atthe time of renewal of fitness certificate as per section 56 of the Motor Vehicle Act; and
(b) vehicles other than transport vehicles, suitable for use on road which has completed fifteen years from the date of its registration; amounting to one thousand rupees at thetime of renewal of certificate of (registration as per sub-section (10) of section 41 of the Motor Vehicle Act.
(2) The surcharge levied under sub-section (1) shall be paid in such manner as may be paescribed];