The Government of Odisha issued the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026, published in the Odisha Gazette on 21 April 2026. Promulgated by the Governor under Article 213 of the Constitution of India, the Ordinance repeals the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 with effect from 1 April 2026. The repeal was undertaken as the State Legislature was not in session and immediate action was considered necessary. The Ordinance includes a savings clause ensuring that actions taken under the repealed Act—such as assessments, tax payments, notices, and liabilities—remain valid and enforceable. It further preserves accrued rights, obligations, and ongoing or future legal proceedings related to the repealed law, which may continue as if the Act had not been repealed. The measure thus abolishes the tax prospectively while safeguarding prior transactions and liabilities.
THE Odisha Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1496, CUTTACK, TUESDAY, APRIL 21, 2026/BAISAKHA 1, 1948
LAW DEPARTMENT
NOTIFICATION
The 21st April, 2026
No.5969-I-Legis-22/2026/L.- The following ordinance promulgated by the Governor of Odisha on the dated 21st April, 2026 is here by Published for General information.
ODISHA ORDINANCE 02 OF 2026
THE ODISHA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS (REPEAL) ORDINANCE, 2026
AN
ORDINANCE
TO REPEAL THE ODISHA STATE TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLOYMENTS ACT, 2000.
WHEREAS, the Legislature of the State of Odisha is not in session;
AND, WHEREAS, the Governor of Odisha is satisfied that circumstances exist which render it necessary for him to take immediate action to repeal the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 in the manner hereinafter appearing;
NOW, THEREFORE, in exercise of the powers conferred by clause(1) of Article 213 of the Constitution of India, the Governor of Odisha is pleased to make and promulgate the following Ordinance in the Seventy-seventh year of the Republic of India as follows:-
1. Short title and commencement.
(1) This Ordinance may be called the Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026.
(2) This Ordinance shall come into force with effect from dated 1st April, 2026.
2. Repeal and savings
(1) The Odisha State Tax on Professions, Trades, Callings and Odisha Act 7 of 2000.
Employments Act, 2000 is hereby repealed.
(2) The repeal of the said Act shall not affect,
a. its previous operation or anything duly done or action taken including orders passed, returns submitted, notices issued, assessments made, taxes paid and arrear of tax to be realized; or.
b. Any right, obligation or liability acquired, accrued or incurred thereunder; or
c. any investigation, legal proceeding or remedy in respect of any such right, obligation or liability and any such investigation, legal proceeding or remedy may be instituted, continued or enforced as if the said Act had not been repealed.
HARI BABU KAMBHAMPATI
GOVERNOR OF ODISHA
Dated the 20th April, 2026
PABITRA MOHAN SAMAL
Principal Secretary to Government
