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Odisha Ordinance 2026: Profession Tax Abolished | Gazette Notification 1496 PDF
Odisha Ordinance 02 of 2026 – Repeal of Profession Tax Act, 2000
Department: Law Department, Government of Odisha
Notification No: 5969─I-Legis-22/2026/L. | Date: 21.04.2026
Gazette No: 1496 dated 21.04.2026
Ordinance No: Odisha Ordinance 02 of 2026
The Governor of Odisha has promulgated Odisha Ordinance 02 of 2026 under Article 213(1) of the Constitution of India, repealing the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 with effect from 1st April 2026. The Ordinance has been published in the Official Gazette (No.1496) for general information.
Key Highlights (Card Style)
1. Ordinance Number
Odisha Ordinance 02 of 2026 – The Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026.
2. Act Repealed
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 is hereby repealed.
3. Effective Date
The Ordinance comes into force with effect from 1st April 2026 (retrospective effect).
4. Constitutional Power
Promulgated under clause (1) of Article 213 of the Constitution of India (Ordinance-making power of Governor when Legislature not in session).
5. Reason for Ordinance
The State Legislature was not in session and circumstances existed necessitating immediate action by the Governor to repeal the Act.
Savings Clauses – What Remains Protected
Although the Act is repealed, the Ordinance explicitly protects the following under Section 2(2):
🅰️ Previous Operations
All previous operations, actions taken, orders passed, returns submitted, notices issued, assessments made, taxes paid, and arrears of tax to be realized remain valid as if the Act had not been repealed.
🅱️ Rights & Liabilities
Any right, obligation, or liability already acquired, accrued, or incurred under the repealed Act continues to be enforceable.
🅲️ Legal Proceedings
Any investigation, legal proceeding, or remedy in respect of such rights, obligations, or liabilities may be instituted, continued, or enforced as if the Act had not been repealed.
Key Implication: While the Profession Tax Act, 2000 stands repealed from 01.04.2026, all past assessments, tax collections, pending arrears, and ongoing legal proceedings under the repealed Act remain fully valid and enforceable.
Note: Being an Ordinance promulgated under Article 213, it will cease to operate six weeks after the Odisha Legislative Assembly reassembles, unless it is replaced by an Act of the Legislature or withdrawn earlier by the Governor.
Full Text of the Ordinance
THE ODISHA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (REPEAL) ORDINANCE, 2026
PREAMBLE
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:—
Section 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.
Section 2 – Repeal
(1) The Odisha State Tax on Professions, Trades, Callings and 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.
📄 Official Gazette Notification (PDF): View / Download
WhatsApp Telegram Facebook PDFFrequently Asked Questions (FAQ)
1. What is Odisha Ordinance 02 of 2026?
It is "The Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026" promulgated by the Governor of Odisha to repeal the Profession Tax Act, 2000.
2. Which Act has been repealed under this Ordinance?
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 has been repealed.
3. From which date is the repeal effective?
The repeal is effective from 1st April 2026 (retrospective effect).
4. Under what constitutional power was this Ordinance promulgated?
Under clause (1) of Article 213 of the Constitution of India, which empowers the Governor to promulgate Ordinances when the Legislature is not in session.
5. Will pending profession tax arrears still be recoverable after repeal?
Yes. As per Section 2(2)(a), all arrears of tax to be realized remain valid and can be recovered as if the Act had not been repealed.
6. Can ongoing legal proceedings under the repealed Act continue?
Yes. As per Section 2(2)(c), any investigation, legal proceeding, or remedy may be instituted, continued, or enforced as if the Act had not been repealed.
7. What is the Gazette number of this notification?
Gazette No. 1496 dated 21.04.2026, published by the Law Department, Government of Odisha.
8. Will this Ordinance have permanent effect?
No. An Ordinance under Article 213 ceases to operate six weeks after the State Legislature reassembles, unless it is replaced by an Act of the Legislature or withdrawn by the Governor.
9. Does this mean profession tax is abolished in Odisha from April 2026?
The Act stands repealed from 01.04.2026, meaning no new profession tax liability arises under this Act from that date. However, past liabilities and proceedings continue to be enforceable.
10. What is the notification number of this publication?
Notification No. 5969─I-Legis-22/2026/L., dated 21st April 2026, issued by the Law Department.