(1) No suit shall be brought in any Civil Rar +a suit in Court to set aside or modify any assessment made or purporting to havs been made or passed or Indemnity, purporting to havz been passed under the provisions of this Act, and, no.prosecution, suit or other proceem ding. shall lie against any omcer! for anything in good' f ~ t h done or intcnded to be dona under: this Act or the rules made thereunder.
392 THE ORISSA TAXATION (ON GOODS CARRIED BY ROADS [Or. Act
(2) No suit shall be instituted against the State and 110 suit, prosecutiorl or oilier pc~ceerlings shall 5c illsliteted against any officei* or servant of the Gove1nme4i.t in respect of any act done or purporting t o be done under this Act, unIcss the suit, prosecution or othcr proceeding is instituted within six months from thc datc of the act complained of.
Poivrc io 22. (1) Any officer appointed under section 7 t;ikc evidence.
shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect s 0 f I 9 0 S of the folIowi;!g matters:-
(i) enforcing the attendance of any person and examining him on oath or affirmation;
(ii) compelling the production of documents;
(iii) issuing comlnissio~~s for the examination of witnesses.
(2) Any such proceeding before the officer shall be deemed to be judicial proceeding within the meaning of szctions I93 and 228 and for the purposes of section 196 of the Indian Penal Code. 4s oi ~ M O Dcligation of 23. Subject to such conditions and restrictions POWCK~, as the Govertilnent may, by general or special order, impose, the Commissioner may, by order in writing, delegatc any of his powers and duties under this Act or the rules made thereunder to any person appointed uuder section 7 to assist him.
Grant of 24. The Goverument may in such circumstances rebate. and in such manner as may be prescribed, allow rebate of ally part of the tax payable in respect of any goods carried by or on behalf of any new industry in Orissa for thc purpose of manufacture in such industry for a maximum period of five years:
Provided that rebate once allowed under this section shall not be subject to any change for a period of two years fi-o~n the datc of such allowance.
Power to 25. ,(I) The Government may, subject to h e n!ako tulesm condition of previous publication, make rules for carrying out the provisions of this Act.
,,j of 19681 OR INLAND WATERWAYS) ACT, 1968 393
(2) I n particu1aih and witilout prejudice to the generality of thc faregoing power, such rules may prescribe-- ( (1) all rnatt,::.sexpressly required or alIowed by this Act to be prescribed;
(6) the manner of deter~nination of weight or qualliity of goods taxable under this Act as 1-effer:.ed to in section 6;
(c) the classes, d r ~ ties and jurisdiction of the officcrs appointed for the purposes of this Act;
(d ) the designations under which persons may be appointed uud er section 7 t o assist the Commissioner;
(e) the authority to whom applications far registration and renewal thereof u n d e ~ section 9 shall be made;
(f) he procedure for, and other matters incidental to, the registration of dealers and the granting of certificates of registration and renewal of such certificates and the form of such certificates under sectio~~ 9;
Cg) f he returns to be furnished under section 8 and dates by which, and the authority to whom such returns shall be furnished;
(11) !he declarations and undertakings i n respect of pll-;ces of business, godowns or central god owns, if any, of the dealer in respect of which returns are lo bc furnished;
( i) the date by which retur~ls for any period are to be furnished and the procedure to be foll i3wecl for assessment under section !O;
( j ) the intervals at which, and the manner in which, the - tax under this Act shall be pay- :able under section 13;
jk) the manner in which rcfunds under section 14 shall be made;
(1) the conditions under which the production - of : accounts or docum~nts or the furnishing of ~nformation may he raequirzd under s ubsection ( I ) of seetion 16;
(m) the nature of' accnunts t o be maintained by a dealer and the documents, if any, to acco mpanSr the g;lods carried ;
01) the manner in which, and the authority to whom appeals against assessment or penalty or both may be preferred under szction 12;
(0) (i) the proced ure for, and other matters (includ ing fees) incidental to, the disposal of appeaIs and applications for revision and review under section 12;
(ii) the manner of depositing and the amount of fees to be paid on an appeal or application for revision under section 12;
( p ) the mancer in which, and the time witbin which, application shaIl be made, information furnished, and notices served, under this Act;
(q) !)the procedure to Ee followed and the forms to be adopted in proceedings under this Ad;
(r) the fees, if any, for petitions, certificates and other matters;
(s) the circumstances, manner and the rates at which rebate may be allowed under section 24 ;
(t) for any other matter necessary for giving &ect to the purposes of this Act.
(3) In m a ~ n g any rule the Government may direct that a breach thereof shall be punishable with fine not exceeding seven hundred and Hty rupees, and when t h e offence is n continuing one, with a daily fine not exceeding twenty-five rupecs during the mntinuance of the offence.
P ~ W C Y ~ O T C - ~ , ~ f a n y d o u b t o r d i f f i c ~ l t y a r ~ s e s i n g i v ~ g e ~ e - mow .dficultie. ct to the provisions of this Act the Government may as occasion may require do any thing which appears to them' ncccssary for the purpose of removing the doubt or difficulty.
(Sec. 27-Sclz. I )
27. Notwithstanding the cxpiry of the Orissa validation Taxation (On Goods Carried by Roads o r Inland *On" C'$i;gp 7 Waterways) Act, 1959 or anything contained in any judgment, dccree or order of any court-
(a) a11 assessments made, a11 taxes irnposed or realised, all rules made, any liability incurred, anv returns furnished, any proceedrngs commenced, any notification issued, any registration made, any action taken or anything whatsoever done under the said Act shall be deemed to have been validly made, imposed, realised, incurred, furnished,, commenced, issued, taken or done under the corresponding provisions of tbis Act;
(b) no suit or other proceeding shall be maintained or continued in any court against the Government or any person or authority whatsoever for the refund of any taxes so paid; and
(c) no court shaIl enforce any decree or order diuecting the refund of any taxes so paid.
SCHEDULE I (See s ~ t i o n s 3 and 4) Name of goods Period Rate of Tax
1. Jute . . From the 1st July Fifty paise per 1959 to the 3 1st maund (37,3242 March 2962. Kilograms).
2. Bamboos . . Ditto Rupees two for every one hundred.
3. Kendu leaves.. (i) From the 1st Rupees eight per March 1960 to mau nd (37.3242 the 29th April Kilograms) :
1960.
Provided that an additional tax a t the rate of rupees eight per maund shall be payable on superior variety of leaves, if any.
~xplanation-~up2rio1- variety of leaves means leaves fulfilling the physical specifications in relation to such variety as may be determined and notified by the Govei.nmcnt having due regard t o the following factors, namely:-
(a) the area in which the leaves are grown;
(b) the 'size, texture, venation, relative thickness of the mid-rib and the l a t~ra l veins; and ,# - - --- u - - ~ u * l d r r -R-~LWIY CVIY UVUUD L f i R l \ l W U 1 AWAY3 L GI-. f i G L a OR INLAND WATERWAYS) Am, T, 968 of 19683 ( Sch. IT)
(c) the fact that such leaves can reasonably fetch a cash price not below rupees thirtysix per i~launrl in the wholesale market and after inviting objections in the prescribed manner and considering such objections, if any, received within the prescribed time from persons interested.
(ii) The 30th ApriI Rupres nine per 1960 to the maund(37-3242 31st March 1962. Kilograms).
SCHEDULE I1 (See sections 3 a tld 4 ) Name of goods Pcriod Ratc of Tax i. Manganese
(a) Manganese Dioxide From 1st July 1,953 to Rupces ten per ton 7th Junc 1961.
(b) Manganese Ore- Ditto . . R u p m tw pcr tun High grade (fortyfive per cent Mn.
and over).
2. Iron-ore Ditto . . Twenty-five paise per ti':).
(a) High grade (45 per cent Crs O3 and Ditto . . Rupees three per ton above).
(b) Low grade (Icss tban Ditto . . Rupee oue per ton 45 per cent Cr a 07.
4. Lime stone Ditto . . Twcnty-Eve paise pcr tort
5. Dolomite Ditto . . Ditto
6. Coal Ditto . . Ditto
7. Fireclay Ditto . . Fifty paise per ton g. China-Clay Ditto . . Rtlpees two per ton
9. Graphite Ditto . . Rupces sc veil per tc!