T A X A T I O N

 

01

10

14.07.1988

Collection of arrear tax dues from the owner / persons of run away motor vehicle.

It has very often come to our notice and also pointed out by the Accountant General, Orissa that huge amount of arrear M.V. Taxes remain un-realised from the owner / operators who have run away from the State, without paying the tax dues in the concerned region / some other regions within the State. With a view to achieve cent percent realisation of such uncollected M.V. Taxes dues, effective steps should be taken and pursued vigorously by each Regional Office as provided under sections-29, 29-A, 30 and 31 of the Motor Vehicle Act 1939.The section 29 of the M.V. Act provides that fresh registration / assignment of fresh registration mark on removal of the vehicle to another State can only be made on production of a “No Objection Certificates” obtained from the previous registering authority U/S-29-A of the act. This is the occasion in which No Objection Certificate can be granted by the Regional Transport Offices and can be claimed before assignment / registration of any vehicle. There is provision U/S-29-A(5) that before granting or refusing to grant the “No Objection Certificate” the registering authority shall verify whether all the amount due to Government including road tax in respect of that motor vehicle have been paid. Therefore, there is adequate ate provision in the law by which a vehicle owner who runs away with his vehicle to another State can not get his vehicle again registered / get a fresh registration mark assigned in that State without obtaining No Objection Certificate from the registering authority with whom the vehicle was previously registered.

 

2.                   The Orissa Motor Vehicles Taxation Act also provides the prescribed manner in which such Motor Vehicle Taxes are to be realized. The amount of arrear tax is also recoverable as “Public Demand” from the registered owner. Whether the vehicle is in his possession or not, the provision of law can be followed.

 

3.                  You have also got an Enforcement wing attached to your office and also inter-state border check-gates with officers from Transport Department, who should ensure the realization of this tax in respect of the vehicles passing through the inter-state border check gates and going out of the state. The officers in charge of the check-gates should particular insist upon production of the Tax tokens issued in accordance with Section- 7 of  O.M.V.T. Act, while checking the vehicles and can detain and seize the vehicles under Section-17(2) of the said Act, if the tax token is not produced and there is reason to believe that M.V. Tax has not been paid.

          

4.                   Section-7 of the O.M.V.T. Act provides that when a person has paid the M.V. Tax U /S-4,5 or 6 in respect of a motor vehicle, the Taxing Office shall issue a tax token specifying the period for which such tax has been paid. There is provision under that taxes and penalties due in respect of the vehicle are also not paid along with the tax for the current period. Thus if the production of Tax token is insisted upon, this will ensure that arrear M.V. Tax and penalties have also been paid. This will enable the R.T.Os to collect all the arrear taxes by their own afford.

 

5.       As regards serving notices on the registered owner of the vehicle or the person having the possession or control there of as a perquisite for giving reasonable opportunity of being heard as required U/S-13(2) of O.M.V.T. Act towards imposition of penalty for failure to pay tax, it appears that the act or rules do not prescribed any form for giving such notice. The matter has since been examined in consultation with the Standing Counsel (Transport). It has been suggested that the notice Form No-X, prescribed under Rule-13(1) of the Orissa Motor Vehicles Taxation Of Passenger Rules,1969 now repealed, may be used mutatio mutandis ( sample enclosed as Annexure-I ) for giving such notices. A further notice demanding to pay the imposed penalty may also be issued after order of imposition as per the sample notice as at Annexure-II, those forms should continue to be used till any other alternative forms are incorporated in the O.M.V.T. Rules 1976.

 

02

11

14.09.1988

Principles foe assessing tax for Tractor or Tractor-Trailer combination

1.                   It has been observed that different practices are being followed in different Regional Transport Offices for taxation of the tractors only, tractors with trailers and tractors for agriculture purposes with trailers as per the schedule to Orissa Motor Vehicles Taxation Act 1975.

 

2.                   The matter has since been got examined as per the provisions of the Orissa Motor Vehicles Taxation Act and the amendments made there to by the Orissa Act-2 of 1986 ,in consultation with Standing Counsel ( Transport ) . Accordingly for your guidance , it is hereby included that motor vehicles not themselves constructed to carry any load ( other than water , fuel accumulators and other equipments used for the purpose of  propulsion .loose tools and loose equipments ) used for haulage solely together with the largest number of trailers proposed to be drawn , on the basis of their combined laden weight ,are to be taxed at the rates mentioned in the Item-5 of the schedule provided to the aforesaid Statute and the amendment thereto . In other words the tractors which are solely used for haulage alongwith the trailers are to be assessed tax under the Item-5 of the schedule .

 

3.                   On the other hand tax assessment under Item-6 covers the motor vehicles other than those liable to tax under the foregoing provisions of the schedule according to their Unladen weight . Thus the tractors as such without trailers used for purposes other than for haula solely will be such taxed under Item-6 of the schedule .

 

4.                   Besides tractors and tractor-trailer combinations which are used for agriculture purposes are to pay tax with a reduction to the extent of 66% of the tax payable as per Commerce And Transport (Transport) Department Notification No-IC-IA-30/86-5300 Dated11.4.86 (copy enclosed at Annexure-I). The meaning of the “Agricultural Operation” has been elaborated in the aforesaid notification.

 

5.                   You may therefore follow these principles while assessing tax for tractors or tractor-trailer combination under the provisions of the Orissa Motor Vehicles Taxation Act and the Amendments thereof.

 

03

12

26.09.1988

Arrear M.V. Tax dues-procedure for writing off and submission of Write Off Proposals to Transport Commissioner.

In the Commerce And Transport ( Transport ) Department letter No.11530 dt.19.8.77 the procedure for writing off  of  irrecoverable arrear Motor Vehicle Tax dues have been elaborated in details . According to this , the Transport Commissioner, Orissa, is authorized to write off  irrecoverable M.V. Tax dues in respect of all categories of  vehicles whereas the respective Regional Transport Officers as taxing officers have been empowered to exercise the power to write off  of arrear dues in respect of the following categories of vehicles  :

 

(I)    Bi-cycles ( motor cycles ) and Tri-cycles ( three wheelers ) covered under section No-1 and 6 in tax   schedule appended to the Orissa Motor Vehicles Taxation Act 1975 .

(II)    Motor Vehicles covered under Sl No .2,3,4 & 5 of the said schedule in respect of such vehicle owned by the State Government .

                         Government in Commerce And Transport (Transport) Department letter No. TBT-I-Gen-11/78-7059/T dt-12.5.78 have further included in this category such vehicles belonging to Public Sector Undertakings wholly owned by the State Government with effect from 19.8.77.

 

2.         In this office letter No-1-AHR-1/77-17329 dt-28.11.78 ( copy enclosed at Annexure-I ) the procedure has been further explained . According to this while initiating the case record in this respect the Taxing Officer has to treat the Motor Vehicles of Public Sector Undertakings wholly owned by the State Government and (b) the vehicles owned by private individuals. In respect of motor vehicles in category (b), more meticulous , strict and deep scrutiny should be made to ensure that no-leakage of Government revenue takes place in any manner. In other words in case of non-Government vehicles , it is to be ascertained if vehicles in question were actually in use during the period to which the arrear relates . For this purpose detailed local enquiries should be made from the local revenue and Police authorities. If the whereabouts of the owner as well as the vehicle are not at all available despite efforts , it may be a case of write off . In this respect the E  Enquiring Officer should record his findings in column No-1 of the Form Of Enquiry after completion of enquiry . Similarly reports the other regions whether the vehicle ever plied / paid tax there if  so up to what period and thereafter what happened shall have to be obtained before recording a finding . Efforts should also be made to collect arrear dues from the transferee of the defaulting vehicle before change of ownership wherever such occasion arises. When all channels of recovery including issue of demand notice by Registered Post and institution of certificate cases, where possible have been exhausted and it is established beyond dought that the dues are irrecoverable, the tax dues may be written off .

 

3.         It may be pointed out in this connection that prior October 1962 off-road intimation was not mandatory. This practice might have continued after 1962 and the vehicle might have been disposed of as scrap . Such cases shall need further corroboration evidence. The date of condemnation as such should also be ascertained and recorded.

 

4.         It may be recalled that Commerce And Transport Department in their letter cited above have prescribed a form of enquiry to be correctly filled up by the Taxing Officer. All the columns of this form should be filled up with precise information, supported by evidence and this should be dealt with in the proposal of the Taxing Officer .For opening separate miscase in respect of each vehicle for which enquiry is to be conducted , the numbering of the miscase shall be serially made as per the register of Write-off-proposal to be maintained for this purpose , financial year wise . Not only the register but the order-sheet of the case record should indicate the registration number of vehicle , the name of the owner, class of vehicle and other important date revealed during the enquiry and relevant for the purpose of arriving at a decision .

 

5.         The enquiry may be conducted by the Taxing Officer himself or he may suitably authorize any of his O.M.V.D. Officers Viz.  I.M.V. or Addl. R.T.O (Enf.) to conduct such enquiry in addition to their own work if they can be spared so . In such cases of authorization he name and designation of the officer authorized to have to be clearly mentioned in the prescribed form of enquiry . The Enquiry Officer should meticulously follow the procedure laid down in Government letter referred to above and collect any other relevant information traceable in course of the enquiry. He shall place before the Taxing Officer alongwith his report the following details :

(i)         Statement of witnesses examined.

(ii)        Certificate issued by the garage owner.

(iii)       Reference of  off-road information .

(iv)       Vehicle Check Report in respect of plying of the vehicle during the period in question (if details information from border

(v)        Seizure / attachment of vehicle as per law by Police/Court or any other author authority during the period in question resulting in non-plying of the vehicle.

(vi)       In case of accident, if any of the vehicle rendering it incapable of plying the report of M.V.I./ O.I.C. of Police Station thereof and subsequent condition of the vehicle.

(vii)      Other documents as may be available as prescribed in FORM OF ENQUIRY (enclosed at Annexure-I ) .

 

6.         The Taxing Officer after completion of the formalities will peruse the enquiry report the documents and statements of evidence if any , and examine the points connected with the issue . He will form his opinion and write down an order giving reasons of his finding whether the arrear M.V. Tax dues are recoverable or not.

7.                  After finding that the Motor Vehicle Tax arrear dues are not recoverable the Taxing Officer will sanction the writing of the arrear demand in respect of the vehicles to the extent  that he is competent to do so under the authority given in the Commerce And Transport (Transport ) Department letter referred to above .

8.                  The Taxing Officer will send a quarterly return of such write off cases to the Deputy Commissioner  Transport (Tax) by name cover for approsing the Transport Commissioner . This should be in the following proforme and should reach the headquarters by 15th of January, April , July and October each year.

 

SERIAL

NO.

VEHICLE

REGN.

NO.

TYPE OF

VEHICLE &

CLASS

OWNER

 OF

VEHICLE

MISC.CASE

NO.

YEAR.

AMOUNT

WRITTEN

OFF

PERIOD OF

WRITTEN

M.V. DUES

REASONS

FOR

WRITING

 OFF

(IN

SYNOPSIS)

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

TOTAL

 

 

 

 

 

 

 

   N.B

(i)         Total No of cases pending till previous month .

            (ii)        Total No of cases started during the month under report/

            (iii)       Total  of Col.(i) & (ii).

            (iv)       No of cases disposed of during the month under report.

(v)                Balance No of cases pending at the close of the month under report.

 

                                 Besides all orders sanctioning write-off  shall at be communicated to the Accountant General ,Orissa with copies thereof  to the Commissioner Orissa,Cuttack / Commerce And Transport (Transport ) Department instructed in Para-5 of the aforesaid Commerce And Transport Department letter.

9.         In case of the vehicles where the Taxing Officer finds the Motor Vehicle Tax dues as irrecoverable and the case is fit for write off according to the various criteria prescribed, but the proposal is required to be submitted to the Transport Commissioner , Orissa as per authorization, ha should submit the proposal of write off to the Transport Commissioner ,Orissa ,Cuttack with expedition after completing the enquiry in all its facts so that unnecessary correspondences are avoid while forwarding the case record to the Transport Commissioner the enclosed “Proforma for forwarding write cases of M.V. Dues” (copy at Annexure-III) should be neatly filled up and attached to the case records as has been instructed in this office letter No I-AHR-1/77-17329 . 

 

10.                            The Miscellaneous Case record of write-off cases will obtain the following :     

 

            (i)         Title page----

            (ii)        Order sheet-----

            (iii)       Enquiry report (on correspondence side )------

            (iv)       Documents relied upon (on correspondence side )-----

            (v)        Statements of witness attached to the enquiry report

(vi)              Memos / representations etc . filed during enquiry

(on correspondence side )

                       These instructions should be meticulously followed and effectively implemented.

 

 11.      The information on write-off cases disposed of at the level of the Taxing Officers/ recommendation of fit cases for disposal at the level of Transport Commissioner latest by the 15th October 1988 and regularly thereafter as prescribed at Paragraph-8. It is needless to mention that the Taxing Authorities should devote their entire attention to expeditious processing of these write-off cases and disposal these off in a regular manner, under intimation to all concerned to avoid Audit Objections.

 

04

17

19.01.1989

Maintenance of history sheet of vehicle with the original Registering authority and also transmission of the particulars to subsequent regions to Ensure  Recovery  of Arrear Tax / Dues.

The history sheet in the G. R. Register of a motor vehicle which takes “ No-objection ”U/S –27-A of M.V.Act 1939 and migrates to the other State is being maintained in the office of the original Registering Authority / Taxing Officer till the vehicle is assigned with a new registration mark in the subsequent State. Thereafter the history sheet of the vehicle is not required to be maintained in the home region.

 

2.         No uniform practice however in this respect appears to be followed when a vehicle shifts from one region to another region but within this State and pays tax in the other region for quite some time Rule-10 of the O.M.V.T. Rules 1976 provides for taking “No Objection Certificate” in FORM-D from the Taxing Officer to whom the tax was last paid . This is of course applicable in respect of a vehicle a copy of the history sheet should also be sent to that region by the original Registering Authority so that the R.T.O of the subsequent region can become aware of the position of collection of M.V. Revenue as well as arrear tax / dues outstanding if any against the particular vehicle. Never the less the original history sheet in the G.R. Register also should continue to be maintained in the office of the Original Registering Authority. This will help the R.T.O. of the subsequent region to take immediate steps for recovery of the arrear taxes if any alongwith current taxes and intimate the same also to the original registering authority as per practice. Thus the R.T.O. of the subsequent region should start sending tax collection particulars to the original region also where the particulars will be entered in the history sheet. The subsequent region R.T.O. should also take all necessary steps to collect the arrears.

 

3.         Please confirm having received this circular and that this procedure is being scrupulously followed.

 

05

26

00.00.1989

Procedure for submitting monthly return on collection of M.V. Revenue To reach the office of the State Transport Authority, Rajaswa Bhawan, P.O. Cuttack, Pin-753002, Dist. Cuttack by the 5th of every succeeding  month. 

The monthly returns on collection of M.V.Revenue prescribed to be submitted by the Regional Transport Officers ( Taxing Officers ) and the Secretary ,S.T.A. to the office of the State Transport Authority are now being submitted in the format as at Part-A ( copy enclosed ) . This format will continue to be used .

 

2.         ADDITIONAL  INFORMATION  IN  MONTHLY  RETURN

                        Besides the information furnished in the format as in Part-A, additional information’s about details of collection are very often being required by this Authority as well as the Government in Commerce And Transport (Transport) Department for various purposes . So it is directed that in addition to information to be furnished in Part-A, collection under other items should also be furnished in Part-B . The return should be sent to the Deputy Commissioner Transport ( Taxation ) in his name cover preferably through a Special Messenger so as to reach him by the fifth instant of the month succeeding the month for which the return is due .

 

3.                  PROPER  CLASSIFICATION  OF  M.V.RECEIPTS  AND  CREDITING  TO THE  PROPER

            HEAD  OF  ACCOUNT .

Amount of arrear tax collected at the cash counter(s) together with current tax and by the Enforcement staff during their checking of motor vehicles on the road together with compounding fee have to be separately mentioned in the receipts. This will make it easier to work but the total amount of arrear tax collected in a month and exhibit it in the relevant column in Part-A of the monthly return. The arrear tax , however is to be deposited under the same Head of Account  along with the current tax  i.e “ 0041-Taxes on Vehicles-102 Receipts under the State Motor Vehicles Taxation Acts ”( vide details in Annexure-I enclosed )

 

4.                  DEPOSIT OF FEES-HEAD OF ACCOUNT

The amounts collected under the various fees like Driving Licenses fee / Conductor’s Licenses fee , Registration fee, Fitness fee , Permit fee , Compounding / Advance compounding fee should be deposited under the “ Head Of Account ” “ 0041-Taxes on vehicles-101-Receipts ” under the Indian Motor Vehicles Act ” as per details given in Annexure –I enclosed .

             

5.                  ARREAR PASSENGER TAX

Arrear passenger Tax wherever collected should be separately exhibited in Part-B of the monthly return and should be deposited under the separate Head of Account I;e “ 0042-Taxes on Goods and Passenger –101-Tax Collections ” . This amount is however to be carried to the total collection in Part-A of the monthly return .

 

6.                  EXPLANATORY NOTE FOR UNSATISFACTORY COLLECTION

Where the monthly collection / progressive collection falls below the monthly target/ progressive target an explanatory note should be given either in the forwarding letter or preferably in the foot note of Part-A of the monthly return in order to apprise the reason(s) to the authority .

 

7.                  VERIFICATION OF DEPOSIT FIGURES IN A.G. OFFICE

At the close of every quarter of the financial year and finally in the month of May,  the R.T.Os / Addl. R.T.O , Bargarh and the Under Secretary ( Account ) ,S.T.A. should get their deposits verified in the office of the Account General , Orissa , Bhubaneswar, finalize the figures and furnish the information to the Transport Commissioner-Cum-Chairman, S.T.A.

 

8.         MONTHLY RETURN OF BORDER CHECK-GATES FOR   M.V.REVENUE   COLLECTION

The officer-in-charge at the Unified Border Check-gates will continue to submit the monthly return on amounts collected at the check gates in Form-M-8(B) circulated in S.T.A. letter No-XLIII-44/85-16512/TC ,date-10.10.85 with a slight change now made as enclosed at M-8(B) . Deposits are however to be made under the appropriate Head of Account mentioned in Annexure-I . The total period in man hours for which a Junior M.V.I. works during a month and the amount collected by him at the check gate should also be reflected Junior M.V.I wise in a separate note. An explanation as to the shortfall in collection, if any should also be given.

 

8.                   This should be carefully followed with effect from the collection for the month of Dec-1989

 

                                                     

 

                                           ANNEXURE-I

 

 

HEAD OF ACCOUNT FOR M.V.REVENUE RECEIPTS

           

SL

NO

ITEM OF M.V.

REVENUE

HEAD OF ACCOUNT FOR CREDIT

1

M.V.Tax(including

Arrear )

0041-

Taxes

On

 Vehicles

102 receipt under

the State Motor

Vehicles Taxation

Act

 

2

Addl.M.V.Tax(including

Arrears )

Do

Do

Do

 

3

Penalty for non-payment

Of tax

Do

Do

Do

 

4

Fees for Appeal/Revision

UnderOMVTAct 1975

Do

Do

Do

 

5

 

(i)

Fees under Indian Motor

Vehicles Act

For issue and renewal of

Driving licenses /

Conductor’s licenses

 

Do

Do

102 Receipts under

the Indian Motor

Vehicles Act

(a)Other receipt(3)

fees  realized for

driving licenses / Conductor’s licenses

 

(ii)

For Registration /

Hypothecation of vehicles

Do

Do

Do

(a)                Fees for registration

Of motor vehicles

(iii)

For grant of Certificate

Of fitness/Inspection of

Vehicles

Do

Do

Do

(B)Other receipts(1)

fees for fitness

Certificate/Inspecation

Motor Vehicles

(iv)

For grant / renewal of

Permit

Do

Do

102 Receipts under the

Indian Motor Vehicles

Act

(B)Other Receipts (2)

fee for grant of Permit

(v)

Compounding fee /

Advance compounding fee

0041

Taxes

On

vehicles

101 Receipts under the

Indian Motor Vehicles

Act

(B)Other Receipt(4)

other Misc.Receipts

6

Any Miscellaneous item

Other than tax items

Do

Do

Do

Do

7

Arrear of passenger Tax

0042

Taxeson

Goods&

Passeng.

101 –Taxes Collections

 

 

        Separate seal for each item should be prepared and separately used as is appropriate .

        Use of a scale containing all the items all the items together should be avoided if at

         All used items not applicable should be deleted.

 

PART – A

 

                       MONTHLY RETURN ON COLLECTION OF M.V.REVENUE FOR THE

                             MONTH-----------------------IN THE ------------------------REGION

 

      Monthly Target

    Progressive  Target

     Annual  Target

Sources

 of

Collection

Amount collected during the month

Total

Progressive collection till the month

Current Tax

Arrear Tax

M.V.Tax

Addl.

Tax

Total

M.V. Tax

Including

Fee

Addl.

Tax

M.V.

Tax

Addl.

Tax

Col.2

To

Col.5

       1

     2

3

   4

   5

    6

      7

     8

            9

1)O.S.R.T.C

 

 

 

 

 

 

 

 

2)O.R.T.Co

 

 

 

 

 

 

 

 

3)O.S.C.T.C

( Orissa State

Commercial

Transport

Corporation )

If  any

 

 

 

 

 

 

 

 

Non-S.T.U.

Vehicles

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

                   

 

 

 

 

           Non-S.T.U.-Vehicles other than those belonging to State Transport Undertaking i.e.

                               Non-O.S.R.T.C / Non-O.R.T. Co / Non-O.S.C.T.C. Vehicles

 

                                                               PART-B

 

 

 

Sl.

No

Item of M.V.Revenue

Collection during

The month under

Report

Progressive

Collection till

The month

Under Report

 

Remarks

1

2

            3

          4

       5

1

Motor vehicle tax

 

 

 

2

Addl. Motor Vehicle Tax

 

 

 

3

Penalty for late payment of Tax

 

 

 

4

Fees collected under the M.V.

Act and Rules

 

 

 

I

Fees for issue renewal for Driving License

 

 

 

(ii)

Fees for issue/Renewal for Conductors

License

 

 

 

(iii)

Fees for Registration/Hypothecation

Of vehicle

 

 

 

(iv)

Fitness fees & Fees for Inspection of

Vehicle

 

 

 

(v)

Fee for Application Grant/Renewal

Of Permit

 

 

 

(vi)

Advance Compounding and Compounding

Of fees

 

 

 

(vii)

Other Miscellaneous Fees

 

 

 

5

Total from (i) to (vii)

 

 

 

 

Total from (1) to (5)

 

 

 

6

Arrear should Passenger Tax collected ,

If  any ;

( This should be deposited under the

Head of Account “0041-Taxation on

Goods & Passengers-101-Tax Collection )

 

 

 

 

Grand Total ( from 1 to 6 )

 

 

 

 

                                                                        FORM-M-8 (B)

 

 

( Vide S.T.A ) letter No-XLIII-44/85-16512/ TC                                                           Dt-10.10.85

 

MONTHLY RETURN ON AMOUNT COLLECTED AT DIFFERENT UNIFIED CHECKGATES

 

                     NAME OF CHECK GATE :…………………

                                                 MONTH    :…………………

Sl

No

Category of vehicle in

Respect of which collection

Is made

                     AMOUNT COLLECTED

 

 

M.V.Tax

Addl

M.V.Tax

Permit

Fee / Permit

Application

fee

1

2

3

4

5

1

Goods  Vehicle

 

 

 

2

Stage Carriage

 

 

 

3

Contract Carriage

 

 

 

4

All India Tourist Vehicle

 

 

 

(ii)

Other Contract Carriages

 

 

 

5

Other Vehicles

 

 

 

 

Grand Total

 

 

 

 

* N.B.

 

 

 

 

                                                 AMOUNT         COLLECTED

Advance

Compounding

And

Compounding

Fee

Passenger

Tax arrear

Collected

If any

Penalty & Misc. Fee

If  Any

 

Total for the Month

Under Report

Progressive

Total

        6

            7

                   8

               9

         10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

06

54

23.12.1995

Notice for Recovery of Arrear Tax and separating notice to Show Cause against Imposition of Penalty

It has been observed that in several cases the Regional Transport Officers (Taxing Officers) are issuing demand notices under the O.M.V.T. Act, 1975 and rules made thereunder to the vehicle owner or the person having possession  or control there-of for payment of tax/ Penalty indicating therein the Inspection Report numbers in which the audit pointed out some discrepancies.

 

2.      Post Audit is conducted in respect of accounts maintained on collection of M.V. Revenue from different categories of vehicles. Audit points out the outstanding amount which may be payable by any owner or person in charge or control of the vehicle. But the finding of audit points out the outstanding amount which may be payable by any owner or person in charge or control of the vehicle. But the finding of audit is itself not a very conclusive and confirmed demand. It is a matter of guideline only. After through scrutiny of the record, application  of mind and drawl of an inference there-on, the officers who have been invested with quasi judicial person have to pass the order being satisfied that a particular amount is due from a owner in respect of the vehicle. Thereafter steps have to be taken to recover the amount. It is wrong to note in the demand notice that a particular amount is demanded simply because the audit points it out. Such a mention is incorrect and should be avoided. The Taxing officer / Tax recovery officer should raise a demand against the person in respect of a vehicle after satisfying himself about the correctness of the amount. Then only the vehicle owner should be directed to make the payment by a particular date or within a particular period. If the defaulter does not comply, the subsequent procedure under law should be followed.

3.         An owner / person in charge or control of a vehicle defaulting to pay M.V. Tax / Addl. Tax in respect of the vehicle should be noticed to pay the tax at first. After payment / non-payment of the tax within the period as is specified in the notice by the taxing officer, a notice under Section 13(2)  of the O.M.V.T. Act, 1975 has to be issued separately asking him to show cause as to why the penalty ( mention the percentage to which the penalty may extend)  shall not be imposed on him. A reasonable period not exceeding 30 days has to be allowed to the defaulter to submit the explanation. After the shows the cause, if he does not admit the amount, he may be given a further opportunity of being heard and the matter of imposition of penalty should be settled. If any amount of penalty is imposed, the owner has to be intimated to pay it by a definite date and on his default further legal formalities shall be followed for its recovery.

                        What is important to note is that demand notice for tax should not be mixed up with the show cause notice for imposition of penalty.

These instructions should be meticulously followed.

The receipt of this circular may please be acknowledged.

     

07

S-01

11.11.1991

Maintenance of record of collection of flat rate M.V. Tax / Addl. Tax from the Omni Buses of West Bengal coming to Orissa on payment of Rs.30/- per person per each entry upto a period of 14 days as notified in Commerce & Transport (Transport) department Notification No.LC-VIII-RA-6/91-15253     dt.16.09.1991

Instructions were issued in S.T.A. letter No. LVI-43/91-16981/TC      Dt. 21.09.1991 and circulated in Memo No. 16983/TC,   Dt.21.09.1991 to realize from the Omnibuses registered in the State of West Bengal and visiting the State of Orissa under the authority of a permit granted U/S-88(8), 88(9) and 74 of the M.V. Act, 1988 by the competent authority of West Bengal, the M.V. Tax / Addl. Tax per each entry upto a period of 14 days at a first rate of thirty rupees per every person  which the vehicle is permitted to carry excluding the driver and the conductor. It is excepted that this is being followed meticulously.

 

2.     As  desired by the Government in Commerce and Transport (Transport) department, day to day records of collection of this tax shall be maintained at the check gates  so that the trend of collection of this tax can be known easily. For this purpose, records have to be maintained in the following manner;

 

(i)                 Entries of these vehicles in the concerned register No. 6 shall be made in Red Ink and simultaneously.

(ii)               A consolidated day to day statement shall be filled up in the following format bound separately in shape of a register

 

       

Date

Registration Mark of Omni Bus

Seating capacity excluding driver & conductor

Period of stay in Orissa as per permit.

Permit No. & date name of permit granting authority

Amount collected to wards tax at flat rate of Rs.30/-

Remarks

From

To

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

 

(iii)    Collection on this account shall be totaled daily and monthly and shall be exhibited in this register. This should be given immediate effect.

3.         Please report compliance.

 

08

S-05

08.01.1992

Issue of  “ No Objection Certificate ” 

                       I am directed to say that some amount of confusion prevails among the R.T.Os regarding issue of N.O.C /Assurance letter which would be produced before the Finance Institution to avail of lone for procuring buses . Govt. of Orissa in their letter No-LC-II-Gen-8/90-10194/T , dt-17.07.90 ( copy enclosed ) have categorically stated that M.V.Laws do not authorize to issue a “ No Objection Certificate ”but cases where the applicant needs lone , the S.T.A/ R.T.A may consider application on a particular route and in case any of the applicants without possessing vehicles is selected for a particular route reasonable time may be allowed for production of vehicle . In other words the person who is in need of lone may file application in prescribed form with requisite application fees for grant of permanent permit before R.T.A and the authority after due consideration of his application if found him fir for grant of permanent permit may decided to grant permanent permit and may allow him reasonable time for production of vehicle . The applicant may produce the same before the Financial Institution for the purpose of sanction of lone . It may , however be borne in mind that while considering the eligibility  of such an applicant for grant of permanent permit on a particular route it should be ensured that the said route is not hit by Notification No-17419 ,dt-7.12.74, Govt .in Commerce & Transport Deptt. In which different routes have been Nationalized and restiction have been stipulated which are to be looked into before permanent permit is granted . Confusion may ,however arise regarding mention of type of vehicle in Col-5 of the prescribed application . It is clarified that mention of new vehicle ( Stage Carriage ) may suffice for the purpose of considering such applications . Accordingly the applications for N.O.C. or application for issue of assurance letter be disposed of…..

 

 

 

09

S-13

30.10.1992

 Format for issue of Tax Clearance Certificate 

It is directed that Tax Clearance Certificate ( No Due Certificate ) shall be issued by the Taxing Officers                        ( R.T.O.s and others ) in the format furnished at Annexure-1 . Tax clearance certificate issued in any other form / manner shall not be accepted .The format shall be used whenever any certification is made and sent to S.T.A  or any R.T.A for issue of permit or any other reference .While issuing No-Objection in Form-D under Rule-10 of the O.M.V.T.Rules 1976 to any other region of the State, this format shall be also attached to it .

 

2.         In the remarks column ( Column-10 ) the Stay order passed by any Appellate Authority / Revisional Authority or any Court including Hon’ble Court or Supreme Court or any point decided otherwise in staying or modifying any tax liability or payment of installment , shall have to be mentioned in respect of any particular vehicle . The V.C.R.(s) pending in respect of the vehicle if any shall have to be written in the said column also .

 

3.         This will be given effect from the 1st November 1992.

 

4.         The receipt of this instruction supplement may please be acknowledged.  

 

 

                                                                                                                                       ANNEXURE-1

 

                                     TAX   CLEARANCE   CERTIFICATE

 

 

1.                  Registration Mark of the vehicle

2.                  Seating Capacity :

                  Standees          :……………………………………..

                  ( if no standees-Write  “ Nil” )

3.                  Daily coverage of Kms  ………………………………………..

            (Distance as per permit-point to point &  Trips, where permits have

            been taken   from two authorities both the permits should be considered )

4.                  Express or Ordinary …………………………

5.                  Tax Amount paid……………………..

                  For the Month latest………………….

6.                  Arrear if Any : 

(i)                  Arrear calculated by Taxing Officer

(ii)                Arrear in A.G.I. Rs……………………………………( if any )

      (Quote period and tax and penalty separately )

 

                                                                                 Total………………………

7.         (i)        Whether arrear has been cleared or being paid  on  installment………………

(ii)                Rate for installment…………………………………………………………….

(iii)               Total paid till date……………………………………………………         

Balance  …………………….

 

8.                   (i) Preasent place of tax payment ………………………………………….

(ii) Since when      ………………………………………………..

     

9.        Place of payment or tax just perior to it …………………………………

10.      Remarks       …………………………………………………………..           

 

 

 

 

 

                                                                                                        R.T.O.-Cum-Taxing Officer

 

 

10

S-17

28.06.1993

Correct assessment of tax at border

check-gate fixing  of Responsibility.

A number of goods vehicles registered in the other States are entering into Orissa on the strength of permits issued by the concerned other States. Those other States which are also collecting tax due to be paid to the State of Orissa from those vehicles in shape of Bank Drafts , are sending those Drafts to S.T.A, Orissa. It has come to the notice that those other States are not collecting tax due to Orissa from the vehicle owners at the appropriate rates. This results in short payments, of tax payable to our State.

 

You are directed to see that no such vehicles shall enter into the State of Orissa through the Border / Check-gates unless and until appropriate amount of tax is realized from the vehicle. Where less amount has been paid, the balance amount should be realized. If any vehicle will be detected to have passed through the check-gate having made less payment of tax the concerned officers of the check-gate will be held responsible and the amount of short payment of tax will be recovered from his / their monthly salary.

 

The receipt of this instruction Supplement may please be acknowledged.

 

11

S-18

16.07.1993

Assessment and collection of tax from other state Carriages which operate into Orissa

The following instructions are issued for assessment and collection of tax from the other Stage Carriage which operate into Orissa.

 

 

SL NO.

             CATEGORY

        PRINCIPLE OF TAXATION

1

In inter state routes reciprocally

agreed  and finally published /

notified by both the State ( both for

permanent or temporary permit in

(continuation)

 

Single point tax , Addl. Tax to be

Assessed / collected proportionately for

The Kms. Daily operated in Orissa vide

 Rule 9 (4) O.M.V.T. Rules 1976

2

In inter-state routes reciprocally agreed upon but not finally published /

Notified………………………….

(so far temporary permits  )

Double point taxation M.V. Tax / Addl

Tax as per slab given in item-4 of

Schedule-I , O.M.V.T. Act 1975

3

In inter-state routs not reciprocally

agreed upon………………………

(so temporary permits only )

Short-term tax double point as per

Sec-4 (3) proviso O.M.V.T. Act 1975

 

12

S-20

18.19.1993

Withdrawal of exemption of M.V. Tax earlier given in respect of Motor Cycles, Private Cars & jeeps etc. of other States collection thereof

Sir,

The Government of Orissa vide Commerce and Transport (Transport) Department Notification No. 16282-LC-I-A-53/83/T   dated 29th Oct 1983 (copy enclosed) had earlier allowed exemption from payment of M.V. Tax in respect of Motor Vehicles of the categories of Private Motor Cars, Scooters and Motor cycles normally kept in other State and brought to this State till the expiry the period for which tax was been paid in the other State. This notification has now been rescinded by the Government vide commerce and Transport (Transport) Department Notification No. LC-I-A-31/03-13262-T ,   dated 06.08.1993 (copy enclosed). Now, therefore, it is required to realize the M.V.Tax in respect of such categories of Motor Vehicles.

Hence, it is hereby instructed as follows :-

 

1.       At the time of entry of such motor vehicles through checkgates, M.V. Tax shall be collected for a minimum of two quarters due in respect  of the vehicle. However, if the owner of the person in charge of vehicle voluntarily declared that the vehicle will be kept for more than two quarters and pays M.V. Tax for such longer period, the same may be accepted, M.V.Tax for two quarters in respect of such vehicles will be as follows:

(a)       Cars having ULW    

13

S-22

08.10.1993

Maintenance of date regarding operation of goods carriage into The State of Orissa and passing through the State of Orissa daily.

Completion of date on the above subject has been felt very much necessary in order to find out the average movement of vehicles into Orissa and going out of the Orissa and passing through the Orissa and the number of goods vehicles bringing the essential commodities to Orissa . If these date will be built up then at a subsequent stage when there may be any occasion of nation wise strike of the Truckers the flow of goods vehicles through Orissa can be compared with the trend of flow of movement and even the number of goods vehicles bringing  essential commodities into Orissa during the strike period can be compared  with the normal trend for taking a judgment on the movement of essential commodities

2.                              For the above purpose , the compilation of the abstract  of the abstract of the following information at the end of each day should be maintained at the check gates  :

              

(i)                  Goods vehicles coming into Orissa ( From outside into Orissa ) .

(ii)                Goods vehicles going out of Orissa ( Starting from Orissa and passing out of Orissa ) .

(iii)               Goods vehicles passing through Orissa ( Out to Out )

 

3.                     Since maintenance of extra registers for this purchase will increase the work load, it is not necessary to maintain the detailed particulars of the vehicle. These date are available in the Commercial Tax wing of the check gate. What is required is that at the close of a day, a personal from the Motor Vehicle Wing will collect the figures from the registers of the Commercial Tax wing and note the abstract daily in a register which should be carefully kept in the check gate office for reference and for inspection by the higher authorities.

4.                     The R.T.Os are instructed to look to the maintenance of these figures at the check gates and see that it is regularly a carefully done. A monthly statement  should be sent to the Statistical Officer, S.T.A for compilation.