INTRODUCTION
This manual is prepared & published under Section 4 (1) (b) of Right to information Act, 2005 relating to Odisha Sales Tax Tribunal, Cuttack.
Objective/Purpose
The objective/purpose of this hand-book is to provide various information on functioning of Odisha Sales Tax Tribunal. Organization setup, employees their-duties & salary, budget allocation, etc. for general information of public.
Intended Users:
Advocates. Sales Tax practitioners and dealers who have registered under VAT Act.
Contents of Handbooks :
Definition used in the Handbook :
Contact person forgetting more information :
As provided in Chapter-8 of the Handbook
Procedure& Fee Structure:
As prescribed by Government of Odisha from time to time. The current rates are as follows:
Schedule
(See Rules 4&7)
Fees/Amount to be charged for providing information
PART-1
|
(A) Application fee |
Rate to be Charged |
Mode of deposit |
|
(i)Application fee Seeking information 1st Appeal |
Rupees. Twenty per Application |
Treasury challan/cash |
|
(ii) Application fee for |
Rupees forty |
Court fee stamp |
|
(iii)Application fee for2"d Appeal |
Rupees fifty |
Court fee stamp |
PART -II
|
B) Amount to be charged for Providing information |
|
|
|
(i) Inspection of documents |
Rupees fifteen per each hour or fraction thereof |
By cash |
|
(ii) A4 size paper for each folio (a) Typed copy/Photocopy Per page (b) Print out from computer Per page |
Rupees five Rupees Ten |
By cash |
|
(iii) CD with Cover |
Rupees one hundred |
By cash |
|
(iv) Floppy Diskette(1.4MB) |
Rupees one hundred |
By cash |
|
(v) Maps& Plan
|
Reasonable cost be fixed by P1O depending upon the cost of labor and material and equipment and other ancillary expenses |
|
|
(vi) Video Cassette/Microfilm/ Microfiche |
-do- |
By cash |
|
(vii) Certified sample of material |
-do- |
By cash |
N.B: Proper and authenticated money receipt to be issued for all cash payment.
The office is to state the cash receipt No. on the application FORM 'A'
Introduction:
Background
This manual is prepared & published under Section 4 (1) (b) of Right to information Act, 2005 relating to Odisha Sales Tax Tribunal, Cuttack.
Objective/Purpose
The objective/purpose of this hand-book is to provide various information on functioning of Odisha Sales Tax Tribunal. Organization setup, employees their-duties & salary, budget allocation, etc. for general information of public.
Intended Users
Advocates. Sales Tax practitioners and dealers who have registered under VAT Act.
Contents of Handbooks
Definition used in the Handbook
Contact person forgetting more information
As provided in Chapter-8 of the Handbook
Procedure& Fee Structure
As prescribed by Government of Odisha from time to time. The current rates are as follows:
Schedule
(See Rules 4&7)
Fees/Amount to be charged for providing information
PART-1
|
(A) Application fee |
Rate to be Charged |
Mode of deposit |
|
(i)Application fee Seeking information 1st Appeal |
Rupees. Twenty per Application |
Treasury challan/cash |
|
(ii) Application fee for |
Rupees forty |
Court fee stamp |
|
(iii)Application fee for2"d Appeal |
Rupees fifty |
Court fee stamp |
PART -II
|
B) Amount to be charged for Providing information |
|
|
|
(i) Inspection of documents |
Rupees fifteen per each hour or fraction thereof |
By cash |
|
(ii) A4 size paper for each folio (a) Typed copy/Photocopy Per page (b) Print out from computer Per page |
Rupees five Rupees Ten |
By cash |
|
(iii) CD with Cover |
Rupees one hundred |
By cash |
|
(iv) Floppy Diskette(1.4MB) |
Rupees one hundred |
By cash |
|
(v) Maps& Plan
|
Reasonable cost be fixed by P1O depending upon the cost of labor and material and equipment and other ancillary expenses |
|
|
(vi) Video Cassette/Microfilm/ Microfiche |
-do- |
By cash |
|
(vii) Certified sample of material |
-do- |
By cash |
N.B: Proper and authenticated money receipt to be issued for all cash payment. The office is to state the cash receipt No. on the application FORM 'A'
MANUAL-1
Particulars of Organization, Functions & Duties
[Section - 4 (1) (b) (i)]
Objective purpose of Public Authority:
Odisha Sales Tax Tribunal disposes of the 2"d appeals relating to Odisha Value
Added Tax Act, Central Sales Tax Act, Entry Tax Act and Luxury Tax Act.
Mission/Vision Statement of public Authority
To adjudicate the disputes raised by the litigants (both dealer and the revenue)
related lo the aforesaid Acts.
Brief History of the public Authority:
Prior to 1957 Odisha Sales Tax 2nd appeals were heard by Revenue commissioner by the enactment of Odisha Act l4 of 1947. In 1957 by an enactment of Odisha Act 20 of 1957, State Government has constituted Sales Tax Tribunal and Additional Sales Tax Tribunal Consisting of one member from Judicial service each for hearing the Sales Tax 2nd appeals. Subsequently in the Year 1983 by an enactment of Odisha Act 23 of 1983. State Government has constituted Odisha Sales Tax Tribunal consisting of 3 Members. Two from superior Judicial Service and the other member from Odisha Finance Service in super time scale. In the year 1992 by and enactment of Odisha Act 6 of 1992. State Government has constituted this Tribunal consisting of four members, i.e. two from superior Judicial Service and two from Odisha Finance Service in super time scale and in the year 1992 by an enactment of Odisha Act 6 of 1999 State Government has constituted this Tribunal consisting of six members, i.e. three members from superior Judicial Service and three from Odisha Finance Service in super lime scale for disposal of th2nd appeals. Now by an enactment of Odisha Act 4 of 2005 Stale Government repeals the Odisha Sales Tax Act 4 of 2005 State Government repeals the Odisha Sales Tax Act 1947 and introduced the Odisha Value Added Tax w.e.f. 1.4.2005 which is now in force.
Duties/Functions of The Public Authority:
To dispose of 2nd appeals filed by the Stale as well as the dealer under the Odisha Sales tax Act. Central Sales Tax Act, O rissa Entry Tax & Luxury Tax Act.
Organisation Structure:
Chairman
Judicial Memher-I
Judicial Member-II
Accounts Member-I
Accounts Member-II ' -
Accounts Member-III
Registrar
Private Secretary
Estt. Officer
Personal Assistant
Section Officer
A.S.O.
Jr. Asst.
Sr. Steno
Jr. Steno
Sr.Typist
Jr.Typist
Sr.Record Keeper
Record Keeper
Record Supplier
Diarist
Diarist-Cum-Dispatcher
Driver
Jamadar
Daftary
Literate peon
Peon
Watchman-Cum-Sweeper
Expectation of the public authority from the pubic for enhancing its effectiveness and efficiency:
Views from public on different aspects are highly solicited for better functioning and enhancing the effectiveness and efficiency of this Organization.
Mechanism available for monitoring the service, delivery and public grievance resolution:
Grievance of the litigants are taken care of by the Chairman Odisha Sales Tax Tribunal, Cuttack.
Address of the main office & other officers at different levels:
This Odisha Sales Tax Tribunal. Cut lack is the only office in the State located at Banijyakar Bhawan, Old Secretariat. P:O-Buxibazar, P:B No-34. Cuttack -753001.
Office hours are given below:
Morning hour of the office is 10 A.M.
Closing hour of the office is 5.30 P.M.
Office is closed on Sundays. Public holidays and 2"d Saturdays.
MANUAL-2
Powers & Duties of Officers & Employees
[Section - 4 (1) (b) (ii)]
The Chairman of Odisha Sales Tax Tribunal is the Head of the Organisation. The Registrar is the addl. Head of the Organisation. The distribution of the work among the Officers of Odisha Saks Tax Tribunal is as follows:
Chairman. Judicial Member-I, judicial Member-ll, Accounts Member-I. Accounts Member-Il. Accounts Member-Ill are entrusted with the disposal of the 2nd appeals of Odisha Sales Tax Cases, C.S.T. Cases , VAT Cases. Luxury Tax cases & Entry Tax cases as per the provisions in the Acts.
How the files routed through
|
SI. No. |
Name of the Section |
Officers through which the files arc being routed to Chairman |
|||
|
] |
Establishment Section |
EO SO |
Registrar |
Chairman |
|
|
2 |
Provisional Appeal Section |
SO |
Registrar |
Chairman |
|
|
3 |
Admission Section |
|
|
Chairman &other Members |
|
|
4 |
Accounts Section |
SO |
Registrar |
Chairman |
|
Division Bench - One Judicial Member &
One Accounts Member.
Full Bench - Chairman
One Judicial Member,
One Accounts Member
(Who are the member or the Bench)
MANUAL-3
Names, Designations & Other Particulars of the Public Information Officers
[Section - 4 (1) (b) (iii)]
Procedure followed to take decision of various matters:
As per the Record Manual based on policies. Operational Guideline. Rules &Regulations. Executive Instructions, Guidelines issued by Govt. from time to lime, etc. decisions are taken on various matters.
Documented Procedures/La id Down Procedures/Defined criteria/Rules arrive at a particular decision and different level through which decision process moves
Procedures are based on various Rules. Regulations indicated in Chapter-4. All maters are processed in the concerned section and routed to the chairman & other Members through the Sectional Head & Registrar for decision making based in procedures. In case of ambiguity or in the absence of a procedure the matter is referred to Government.
Arrangements to communicate the decision to public:
Case based decisions are communicated to the concerned dealer and concerned Advocate by free copies and certified copies.
Officers at various levels whose opinions are sought for decision making:
The opinion of Full Bench is normally taken for the purpose of final decision when differences of opinions are coming in the Division Bench.
Final Authority that wets the Decision:
Chairman. Odisha Sales Tax Tribunal wets the decision. In case of non-availability of procedure or rules. Govt. provides the decision when referred.
MANUAL-4
Norms for Discharge of Functions
[Section - 4 (1) (b) (iv)]
INFORMATION NOT AVAILABLE
MANUAL-5
Rules, Regulations, Instructions, Manuals & Records for Discharging Functions
[Section - 4 (1) (b) (v)]
Codes:
Manual:
Rules:
(i) Odisha Civil Service (Pension)Rules.l992
(ii) Odisha Civil Service(Communication of pension)RuIes, .1992
(iii) Odisha Civil Service Conduct Rules, 1959
(iv) Odisha General Financial Rules
(v) Odisha Reservation of Vacancies (SC&ST) Rules.
(vi) Delegation of Finance Powers
(vii) Odisha General Provident Fund Rules
(vii) Odisha Travelling Allowance Rules
(ix Odisha Heads of the Department Establishment Officer)Rules 1991.
(x) Odisha Heads of the Department Stenographer Service (Recruitment
and condition of service of private Secretaries, personal Assistant and
Stenographer(Amendment)Rules 1994.
(xi) Odisha Leave Rules. 1966
(xii) Odisha Ministerial Service (Method of Recruitment and condition of
Service of Assistants, Section Officer in the Heads of Department Rules,
1994.
MANUAL-6
Categories of Documents Under Control
[Section - 4 (1) (b) (vi)]
|
Sl.No. |
Categy of the Document |
Name of the document and its introduction in one line |
Procedure to obtain the document |
Held by/under control of |
|
1 |
2nd appeals |
Appeal Record & East. Records |
Certified copy |
Chairman |
MANUAL-7
Particulars of Arrangement in Formulation of Policy
[Section - 4 (1) (b) (vii)]
INFORMATION NOT AVAILABLE
MANUAL-8
Boards, Councils, Committees & Other Bodies Constituted
[Section - 4 (1) (b) (viii)]
Councils/Bodies affiliated to public Authority
|
1 |
Name of the Council |
|
|
2 |
Type of affiliated body |
Quashi -Judicial body |
|
3 |
Brief Introduction |
Establishment year-1957 Objective-To adjudicate the disputes raised by the litigants (both dealer and the revenue) Related tothe aforesaid Acts. Main activity-Disposal of 2nd Appeals relating to the aforesaid Acts |
|
4 |
Role of the Affiliated body |
Others. |
|
5 |
Structure & Member composition |
Chairman Judicial Member-I Accounts Mernber-I Accounts Member-II Registrar |
|
6 |
Head of the Body |
Chairman, Odisha Sales Tax Tribunal, Cuttack. |
|
7 |
Address of Main Office |
Odisha Sales Tax Tribunal, At- Banijyakar Bhawan, Old Secretariat P:O- Buxibazar, Cutiack-753001 |
|
|
Frequency of meeting |
Full Bench. Division Bench, Single Bench (as per requirement). |
|
9 |
Can public participate in the bench |
Advocates. Authorized Agents, State Representative and the Litigants are allowed to participate In the hearing of the cases. |
MANUAL-9
Directory Officers & Employees
[Section - 4 (1) (b) (ix)]
|
SL No. |
Name* Designation |
Code No. |
Office No. |
Residence No. |
|
1 |
Sri Goutam Sharma Chairman |
0671 |
2305760 |
Nil |
|
2 |
Sri Satyapira Mishra Judicial Member-I |
0671 |
23074447 |
Nil |
|
3 |
Post Vacant Judicial Member -II |
0671 |
2304859 |
Nil |
|
4 |
Sri Ambika Bhoi Accounts Member-I |
0671 |
2305857 |
Nil |
|
5 |
Sri Suvendu Subarneswar Roy Accounts Member-II |
0671 |
2305857 |
Nil |
|
6 |
Post Vacant Accounts Member -III |
0671 |
2307153 |
Nil |
|
7 |
Smt. Narmada Sahoo Registrar |
0671 |
2305856 |
Nil |
Office Address: - Odisha Sales Tax Tribunal,
At:- Banijyakara Bhawan
P.O.- Buxibazar, Cuttack
Pin- 753001.
MANUAL- 10
Monthly Remuneration & Compensation of Officers& Employees
[Section - 4 (1) (b) (x)]
|
SI. No. |
Name of the Employee |
Designation |
Scale of Pay/ Pay Band |
Current Pay |
G.P. |
Gross Pay |
|
1. |
Sri Goutam Sharma |
Chairman |
|
|||
|
2 |
Sri Satyapira Mishra |
1st Judicial Member |
|
|||
|
3 |
Post Vacant |
2nd Judicial Member | ||||
|
4 |
Sri Ambika Bhoi |
Accounts Member- I |
|
|||
|
5 |
Sri Suvendu Subarneswar Roy |
Accounts Member-II |
|
|||
|
6 |
Post Vacant |
Accounts Member-III |
|
|||
|
7 |
Smt. Narmada Sahoo |
Registrar |
|
|||
|
8 |
Sri Pramod Ku. Sahoo |
P.S. |
||||
|
9 |
Sri Abhimanyu Biswal |
E.O. |
||||
| 10 | Sri Prasanta Ku. Mohanty | S.O. | ||||
|
11 |
Sri Binay Bhusan Mohanty |
S.O. |
||||
|
12 |
Sri Mohan Nayak |
P.A. |
|
|||
|
13 |
Sri Susanta Mishra |
P.A. |
||||
|
14 |
Smt Basanti Lata Mishra |
Sr. Steno |
||||
|
15 |
Sri Mangal Murmu |
Sr. R.Keeper |
|
|||
|
16 |
Sri Bhabani Shankar Laha |
Jr. Assistant |
|
|||
|
17 |
Miss Nibedita Priyadarshini Mahanta |
Jr. Assistant |
|
|||
|
18 |
Sri Chinmaya Behera |
Jr. Assistant |
|
|||
|
19 |
Mr. S.K. Osiullah |
Sr. Typist |
|
|||
|
20 |
Sri Bikram Sasmal |
DEO (Steno Knowing) |
|
|||
|
21 |
Sri Ajit Ranjan Lenka |
DEO (Steno Knowing) |
|
|||
|
22 |
Smt. Mamita Sahoo |
DEO-cum-Asst. |
|
|||
|
23 |
Miss Jayanti Nayak |
DEO-cum-Asst. |
|
|||
|
24 |
Smt. Sangita Sahoo |
DEO-cum-Asst. |
|
|||
|
25 |
Miss Manjushree Muduli |
DEO-cum-Asst. |
|
|||
|
26 |
Sri Rangadhar Bansingh |
Despatcher |
|
|||
|
27 |
Sri Prahallad Behera |
Record Keeper |
|
|||
|
28 |
Sri Birabara Dehury |
Zamadar |
|
|||
|
29 |
Sri Satya Ranjan Nayak |
Record Supplier |
|
|||
|
30 |
Sri Surendra Das |
Daftary |
|
|||
|
31 |
Smt. Golap Swain |
Peon |
|
|||
|
32 |
Sri Ranjan Ku. Sahoo |
Contractual Peon |
|
|||
|
33 |
Sri Niranjan Ojha |
Contractual Peon |
|
|||
|
34 |
Sri Susanta Behera |
Contractual Peon |
|
N.B :-(1)3(three) nos of Peons have appointed on contractual basis in the monthly remunarisation @ Rs.14,600/- per month.
MANUAL-11
Budget Allocated to each Agency
[Section - 4 (1) (b) (xi)]
(Particulars of all plans. Proposed expenditures and reports on disbursement made)
Budget provision for 2009-10 under demand No.S-2040-Sales Tax- 001 direction and Administration No-1246-Sales Tax Tribunal .
FROM APRIL TO JUNE 2009.
Salarira-1111103
|
Pay- 001 |
Rs. 2,20,45,000/- |
|
D.A- 003 |
Rs. 1,38,10,000/- |
|
H.R.A-017 |
Rs. 23,11,000/- |
|
O.A-007 |
Rs. 7,20,000/- |
|
R.C.M-006 |
Rs. 56,000/- |
|
Consolidated Pay-01004-001 |
Rs. 5,26,000/- |
Other Conligency-08001
|
T.A.-06001-011 |
Rs. 50,000/- |
|
Telephone-013 . |
Rs. 80,000/- |
|
M.V-024 |
Rs. 7,00,000/- |
|
O.C-013 |
Rs. 13,00,000/- |
|
Hire Vehicle Charges-013 |
Rs. 12,00,000/- |
|
Computer Consumables-78012-019 |
Rs. 1,50,000/- |
|
Computer Spare&Services-33011-021 |
Rs. 1,50,000/- |
|
Computer UPGC-78118-019 |
Rs. 3,00,000/- |
|
Computer Consulted Charges-12001 |
Rs. 3,00,000/- |
|
Eleclricity-08007-013 |
Rs. 50,000/- |
|
LTC-07001-008 |
Rs.2,00,000/- |
MANUAL-12
Manner of Execution of Subsidy Programmes
[Section - 4 (1) (b) (xii)]
INFORMATION NOT AVAILABLE
MANUAL-13
Particulars of Recipients of Concessions, Permits or Authorizations Granted
[Section - 4 (1) (b) (xiii)]
INFORMATION NOT AVAILABLE
MANUAL-14
Information Available in an Electronic Form
[Section - 4 (1) (b) (xiv)]
INFORMATION NOT AVAILABLE
MANUAL - 15
Particulars of Facilities Available to Citizens for Obtaining Information
[Section - 4 (1) (b)(XIV)]
Means, methods or facilitation available to the public which are adopted by the department for dissemination of information.
1. Office Library
2. Notice Board
MANUAL-16
Names, Designations & Other Particulars of the Public Information Officers
[Section - 4 (1) (b) (xvi)]
Information of PIOs, APIOS, Appellate Authorities, 1st Appellate
Authorities. Public Authorities and Chief Administrative Authorities of
Odisha Sales Tax Tribunal, Cuttack.
|
Designation |
Telephone No. (Office) |
Telephone No. (Residence) |
Rank |
Address |
|
Registrar(PIO) |
2305856 |
|
OFS (SB) |
Odisha Sales Tax Tribunal. At-Banijyakar Bhawan.Old Secretariat P:O-Buxibazar, CuttackPin-753001. |
|
SectionOfficer(Appeal)(APIO) |
|
|
SectionOfficer |
Odisha Sales Tax Tribunal. At-Banijyakar Bhawan. Old Secretariat P:O-Buxibazar, CuttackPin-753001. |
|
Accounts Member-II (Appellate Authority) |
2304857 |
|
OFS(SSG) |
Odisha Sales Tax Tribunal.At-Banijyakar Bhawan. Old Secretariat P:O-Buxibazar. CuttackPin-753001. |
|
Chairman,Chief Administrative Authority |
2305760 |
|
O.S.J.S. (SB) |
Odisha Sales Tax Tribunal. At-Banijyakar Bhawan.Old SecretariatP:O-Buxibazar, CuttackPin-753001. |
MANUAL-17
Other Useful Information
[Section - 4 (1) (b) (xvii)]
Frequently Asked Questions hy the Advocates, Authorised Agents, Dealers and their Answers.
I.Q. What is the application fee for filing of 2nd Appeal under OST Acl and C'ST Act?
Ans. The appeal lee fur filing of 2nd Appeal is Rs.25/- for each appeal under the
OST&CST Act.
2. Q. What is the application fee for filing of 2nd appeal under the Entry Tax Act?
Ans. The 2nd appeal fee for filing of 2"d appeal under Entry Tax Act is Rs.100/-
w.e.f.19.5.2005.
3. Q. What is the application fee for filing of 2nd appeal fee under Luxury Tax Act?
Ans. The 2nd appeal fee for filing of 2nd appeal under Luxury Tax Act is Rs.25A.
4. Q. What is the limitation for filing of the 2nd appeal ?
Ans. Within 60 days from the date of receipt of Ist appeal order under OST,
CST, Entry Tax and Luxury Tax.
5. Q. What are the pecuniary jurisdiction of the Bench?
Ans. The pecuniary jurisdiction of the benches are-
Full Bench - More than Five lakhs.
Division Bench- More than Fifty thousand upto Five laths.
Single Bench- Upto Fifty thousand.
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