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Excise ( Frequently Asked Questions )

Question No-1What are excise crimes?

Answer -

  1. Possession of the following excise goods without a valid license from competent authority (1) Foreign liquor (2) Tari (3) Pachawai (4) Bhang (5) Mahua flower (6) Country spirit liquor (7) Out still liquor (8) Denatured spirit (9) Beer.
  2. Sale, manufacture, import and export of these articles.

Question No-2 How can you help us in combating the commission of these crimes?

Answer -By informing the matter in writing to Sub-Inspector, Excise, Inspector of Excise or Excise Superintendent or A.D.M. or Collector.

Question No-3 How can you get a license for selling of these excise goods?

Answer - Auction sale notice of these excise shops is published by the Collector every year

  1. Participate in the auction
  2. Take the following certificates (a) Valid solvency (b) Income Tax clearance (c) Sales Tax clearance
  3. Deposit the earnest money.
  4. If you will be the highest bidder, shop will be provisionally settled with you then you will deposit the consideration money of two months or if collector wants it will extend for 6 months.
  5. Provisional settlement results will be sent to Government  for confirmation.
  6. If it will be confirmed by Government  license will be issued

Question No-4 What are the punishment awarded towards commission of excise crimes?

Answer - For possession, sale, import or export of foreign liquor, Tari, Pachwai, Bhang, mohua flowers, Country spirit liquor,Out still liquor, Denatured spirit and Beer without license. (i) Imprisonment up to 5 years (ii) Fine up to 20,000/-

  1. For cultivation of Ganja (i) Imprisonment up to 5 years (ii) Fine up to 50,000/-
  2. For possession, sale, import or export of charas, heroin, brown sugar or Ganja or any amount whatsoever (i) Imprisonment up to 20 years (ii) Fine up to 2 lakhs

Question No-5 What is the limit of personal possession of some Excise goods?

Answer -
a. Foreign liguor - 1.5 ltr
b. Bhang - 120 gm.
c. Pachwai - 7 kg. Undiluted
                  18 ltr. Diluted
d. Beer - 3 ltr.
e. Tari - 4 ltr.
f.  Denatured spirit - 4 ltr.
g. Mahua flower - 15 qtls.

Question No-6 Can you possess opium for your personal consumption?

Answer - On the basis of the certificate of C.D.M.O. and permission of Government  an addict can possess only 5 tablets opium at any time

Question No-7 Are you hoarding more than 15 qtls of mohua flower?

Answer -

  1. Apply for storage license in prescribed form to Collector
  2. Affix court fee of Rs. 3.50

Question No-8 What is the storage license fee of Mahua flower ?

Answer -

  1. Up to 1000 qtl. - Rs.5000/-
  2. From 1001 to 2000 qtl. - Rs. 7500/-
  3. From 2001 to 5000 qtl. - Rs. 10000/-
  4. Above 5000 qtl. - Rs.15000/-

Question No-9 What is the export fee of Mahua flower ?

Answer - Rs. 60/- per qtl.

Question No-10 What is the transportation fee of Mahua flower?

Answer - Rs. 10/- per qtl. Within the State.

Question No-11 What are the responsibilities of a license holder of Excise goods?

Answer -

  1. To display a sign board in front of his shop
  2. The sign board should contain (i) the license No. (ii) Opening, closing time of the shop (iii) period of license
  3. To open the shop as per the prescribed time (i) For 'off' shop 9 A.M. to 10 P.M. (ii) For 'ON' shop 11 A.M. to 11 P.M.
  4. To pay the license fee on the 1st day of each month
  5. To lift the maximum guaranteed quantity every month
  6. To maintained the daily accounts properly
  7. Not to engage any person in the shop below 18 years of age.
  8. No women’s are allowed to engage in the shop premises.

Question No-12 What is 'ON" shop?

Answer - License is granted to Hotels, Bar, Clubs, Restaurants, for consumption of liquor in vendor's premises.

Question No-13 What is 'OFF' shop?

Answer - Permission is not granted for consumption of liquor in vendor's premises.

Question No-14 Can these Excise shops be closed by any authority temporarily?

Answer - Collector or Sub-Collectors can close any Excise shops temporarily within respective jurisdiction to prevent any breach of peace.

Question No-15 Who is empowered to search any suspected house for detection of Excise criminals?

Answer -  

  1. Sub-Inspector of Excise
  2. Inspector of Excise
  3. Superintendent of Excise

At anytime day or night they can enter any suspected house

Do you know?

  1. In Keonjhar district illicit Distillation & sale of liquor (i) Mahua liquor (ii) Gud liquor is strictly prohibited
  2. Country spirit liquor (Desi Mad) preparation and sale is strictly prohibited.
  3. Possession / sale / import / export of heroin, charas, Ganja, opium, brown sugar is strictly prohibited

Cultivation of hemp plant (Ganja plant) is prohibited.

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Finance ( Frequently Asked Questions )

Commercial Tax

 

Question No-1     What do you mean by Commercial Tax?

Answer.     Commercial Tax is an imposition of Tax on the scheduled Commercial goods as indirectly collected by the seller or purchaser against his business transaction which now comprises of Sales Tax, Entertainment, Luxury Tax, Entry Tax and profession Tax.

Question No-2    What is business?

Answer.     Business is any kind of trade, Commerce or manufacture or any adventure or concern in nature of trade with the motive to make profit whether accruable or not.

Question No-3     What is the meaning of dealer?

Answer.     Any person who carries on business in purchasing, selling, supplying or distributing goods and also includes works contractor, company, Co-operative Society, Broker, Commission Agent, Auctioneer or any other mercantile Agent for the consideration of cash, commission and deferred payment.

             There are two types of dealer such as:
1)                  Registered dealer.
2)                  Casual dealer.

Question No-4.     Who are the persons liable to get themselves Registered?

Answer.     (a) Any dealer who is an Importer of goods of Rs.20,000/-. (Purchasing goods from outside the State of Orissa)

            (b) A dealer who manufactures any goods as specified by the State Government from time to time by way of notification, more than Rs.1,00,000/-.

            (c) A dealer engaged in execution of works contract and supplies of goods thereof exceeding the Gross turnover by Rs.1,00,000/-.

            (d) In relation to any other dealer not covered by clauses (a) (b) (c) and his Gross turnover exceeds Rs.2,00,000/-.

            (e) Any dealer selling goods in course of Inter State trade and Commerce.

            (f) A dealer whose Gross turnover in a period not exceeding 12 months, exceeds Rs.10,000/- may also opt for voluntary Registration.

            (g) Any person intending to establish a business in the State of Orissa for the purpose of manufacturing/ producing goods whose value shall exceed more than Rs.1,00,000/- per annum.

Question No-5     How a dealer shall be registered under O.S.T. & C.S.T. Act?

Answer.     A dealer intends to get himself Registered will have to apply in the prescribed application form accompanied by fee of Rs.5/- (Rupees Five) and Rs.25/- (Rupees twenty five) respectively along with two passport size photographs to the concerned Commercial Tax Officer.

 Question No-6.     What are the valid declarations Forms essentially and Regularly utilised by the dealer against his business transaction as supplied to them?

Answer.     (a) “Way bill Forms” for outside state transactions.

            (b) ‘C’ Forms, ‘D’ Forms (Form – XXXIV), 1-D-96 Forms, ‘F’ Forms, ‘H’ Forms.

Question No-7     How the dealer is paying Admitted Tax?

Answer.     A dealer is paying Admitted Tax on Monthly and Quarterly basis by way of /returns in Form – IV and depositing the amount in Government Treasury in the prescribed time.

Question No-8     What is Entertainment Tax?

Answer.     It is an imposition of Tax levied on exhibition of public show in Cinema/ Video halls of regular nature.

Question No-9     What is Luxury Tax?

Answer.     It is an imposition of tax on Luxury item such as cigarettes, Chorus, Cigar and also applicable for five star hotels providing Luxury facilities.

Question No-10   What is Entry Tax as enforceable from 1.12.1999?

Answer.     It is an imposition of tax of compensatory and regulatory in nature as intended to compensate the Municipalities in respect of loss of Revenue due to abolition of Octrai duty. All the scheduled goods specified by State Government as per Orissa Entry Tax Act, 1999 should be chargeable to tax for Entry into the local area.

Question No-11   What is the mode of payment of Entry Tax?

Answer.     It is on the basis of Monthly Returns in the prescribed Form (E-3). In case of any doubt a dealer may contact the concerned Commercial Tax Officer for clarification.

Question No-12   What is Profession Tax?

Answer.     It is an imposition of tax as enforceable with effect from 1.11.2000 on the persons of different professions, trade, callings and employment as per the scheduled rate of tax depending upon the class of assesses.

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Finance ( Frequently Asked Questions )

District Small Savings

Question No-1 What is pay Roll Savings Scheme ?
 
Answer: There were 101 Pay Roll Savings Groups functioning in different Government /Non Government /Industrial Establishment and Primary School teachers of Keonjhar District.Under this scheme, employees with Govt Offices, Semi-Government  institutions, public and private sector enterprises, commercial establishment can join and they give their consent to the employer to deduct the specified amount from their wages/salaries for investing the same in the desired National Savings Securities i.e. Post Office Recurring Deposit and Public ProvidentFund Account. The amount is deducted by the employer and the same is deposited in the desired account or security by the some employees who are made as Group Leaders by the Head of Office.
 
Question No-2 What is Standardised Agency System ?
 
Answer: There were 110 numbers of agents in the district under SAS who have been appointed by the respective Sub-Collectors and the Regional Director, National Savings, Orissa, Cuttack to mobilize various Small Savings Accounts.

 

Question No-3 What is Mahila Pradhan Khetriya Bachat Yojana ?
 
Answer: There are 59 Lady Agents under Mahila Pradhan Khetriya Bachat Yojana, who have been appointed by  the Collector, Keonjhar and Regional Director, National Savings, Orissa, Cuttack to mobilize various Small Savings.

 

Question No-4 What is target & achievement during last five years?
 
Answer: The year-wise target fixed by the Government  in Finance Department for small savings collection and the achievement for the last 5 years are indicated below :-
Year Target in Crores. Achievement In Crores. Percentage Of achievement
1995-1996 11.0 9.86 90.9
1996-1997 12.0 7.98 66.66
1997-1998 12.0 12.20 100.0
1998-1999 13.0 14.80 113.85%
1999-2000 Upto July,2000 16.0 14.15 88.43

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