U.P. TAX ON ENTRY OF GOODS ACT, 2007

S.10 Provisional assessment of tax

(1) Where a dealer to whom sub-section (1) of Section 9 applies fails to submit return of value of the scheduled goods and tax payable on entry of such goods into a local area within the time prescribed or allowed under that section or does not furnish proof of deposit of tax shown payable in such return, or the return submitted is, in the opinion of Assessing Authority, incorrect or incomplete or contains wrong particulars, the Assessing Authority may, without prejudice to the provisions of Section 9 but after giving reasonable opportunity of being heard to the dealer, make provisional assessment of value of scheduled goods and the tax payable thereon.

(2) Where the Assessing Authority has made a provisional assessment under sub-section (1), it shall not, by reason of such assessment, be precluded from re-determining the value of the scheduled goods and making the assessment of tax for the whole year.

S.11 Composition of Tax

1) Where in respect of any scheduled goods, a dealer is liable for payment of tax under this act but does not fall within the definition of a dealer as defined under Clause (h) of Section 2 of the Uttar Pradesh Value Added Tax Act, 2008, he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area.

(2) Every dealer having no fixed place of business within the State of Uttar Pradesh shall subject to other provisions of this section, make payment of tax in respect of scheduled goods on the estimated value of the scheduled goods before bringing or receiving or before taking delivery of such goods into a local area.

(3) Every person or dealer, who does not fall under sub-section (1) or sub-section (2) and who is liable for payment of tax under this act, may opt for payment of t

S.12 Realization of tax through manufacturer

(1) Notwithstanding anything contained in any other provision of this act, any person who intends to bring into a local area from any manufacturer within the State, such goods specified in the Schedule as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. so received in such manner and within such time as may be prescribed.
(3) Where any manufacturer fails to deposit, the tax under this section he shall be liable to pay the tax along with the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenue.
(4) Where the Assessing Authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of

S.13 Applicability of certain provisions of the Uttar Pradesh Trade Tax Act, 1948

[The following provisions of the Uttar Pradesh Value Added Tax Act, 2008, shall mutatis mutandis apply to all dealers and proceedings under this Act:-
(i) Section 9 Liability of firm, association of persons and Hindu Undivided Family; (ii) Section 10 Tax due from deceased person payable by his representatives; (iii) Section 11 Tax liability in case of minor or incapacitated person; (iv) Section 12 Liability in case of Court of wards; (v) Section 16 Burden of proof; (vi) Section 19 Security in the interest of revenue; (vii) Section 21 Account and documents to be maintained by dealers; (viii) Section 29 Assessment of tax of turnover escaped from assessment; (ix) Section 30 Rounding off of turnover and tax; (x) Section 31 Rectification of mistakes; (xi) Section 32 Power to set aside ex parte order of assessment or penalty; (xii) Section 33 Payment and recovery of tax; (xiii) Section 36 Recovery or refund of petty amounts to be ignored; (xiv) Section 39 Power to grant ins

S.14 Utilization of the proceeds of the levy under this act

(1) The proceeds of the levy under this act shall be appropriated to the Fund and shall be utilized exclusively for the development or facilitating the trade, commerce and industry in the State of Uttar Pradesh which shall include the following –
(a)construction, development and maintenance of roads and bridges for linking the market and industrial areas;
(b)providing finance, aids, grants and subsidies to financial, industrial and commercial units;
(c)creating infrastructure for supply of electricity and water to industries, marketing and other commercial complexes;
(d)creation, development and maintenance of other infrastructure for the furtherance of trade, com

S.15 Power to remove difficulties

(1) If any difficulty arises in giving effect to the provisions of this act, the State Government may, by order published in the official Gazette, make such provisions, not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty;
Provided that no such order shall be made after the expiry of a period of two years from the date this Act is notified.
(2) The provisions made by any order under sub-section (1) shall have effect as if enacted in this act and any such order may be made so as to be retrospective to any date not earlier than the date of commencement of this Act.
(3) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before both the House

S.16 Power to make rules

The State Government may make rules for carrying out the purposes of this Act.

S.17 Validation

Notwithstanding any judgment, decree or order of any Court, Tribunal or Authority, all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and entry tax levied, assessed, collected, realised received or liability accrued under the Uttar Pradesh Tax on Entry of Goods Act, 2000 shall be deemed to have been validly taken, done, made, issued, levied, assessed, collected, realised, received or accrued under this act, as if this act were in force at all material times and no suit or other proceedings shall be maintained or continued in any Court or before Tribunal or any Authority for the refund of entry tax.
(2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming refund of entry tax paid by him in excess of the amount due from him under the Act provided the burden

S.18 Repeal and saving of U.P. Act No. 12 of 2000

(1) The Uttar Pradesh Tax on Entry of Goods Act, 2000 (U.P. Act No. XII of 2000) is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken in exercise of the powers under the said Act, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this act as if this act were in force at all material times.

S.19 Repeal and Saving of U.P. Ordinance No. 35 of 2007

(1) The Uttar Pradesh Tax on Entry of Goods into Local Area Ordinance, 2007 is hereby repealed.
(2) Notwithstanding such repeal anything done or any action taken under the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under this Act as if provisions of this were in force at all material times.

S.19-A Repeal and Saving

(1) The Uttar Pradesh Tax on Entry of Goods into Local Area (Amendment) Ordinance, 2008 (U.P. Ordinance No. 1 of 2008) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the Principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act as if the provisions of the Act were in force at all material times.

S.2 Definitions

(1) In this act, unless there is anything repugnant in the subject or context-

(a) Business includes,
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern;
(ii) the execution of any works contract or the transfer of the right to use any goods for any purpose, (whether or not for a specified period); and
(iii) any transaction in connection with or incidental or ancillary to or resulting from such trade, commerce, manufacture, adventure or concern or works contract or lease;
(b) dealer means any person, who in the course of business, whether on his own account or on account of a principal or any other p

S.1 Short title, extent and commencement

1) This Act may be called the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall be deemed to have come into force with effect from November 1, 1999.

S.3 Authorities under this act

(1) For carrying out the purposes of this Act,
(a) [ The Commissioner, Special Commissioner, Additional Commissioner, and Joint Commissioner of the Department of Commercial Taxes] shall be the Commissioner, Special Commissioner, Additional Commissioner and Joint Commissioner respectively, and they will be designated as Commissioner of Entry Tax, Special Commissioner of Entry Tax, Additional Commissioner of Entry Tax and Joint Commissioner of Entry Tax respectively;
(b) The assessing authority and Chairman and members of the Tribunal appointed by the State Government under the Uttar Pradesh Trade Tax Act, 1948 shall function as assessing authority and the Chairman and members of Tribunal respectively.
(c) all Deputy Commissioners and the Assist

S.4 Levy of tax

(1) For the purpose of development of trade, commerce and industry in the State, there shall be levied and collected a tax on entry of goods specified in the Schedule into a local area for consumption, use or sale therein, from any place outside that local area, at such rate not exceeding five percent of the value of the goods as may be specified by the State Government by notification and different rates may be specified in respect of different goods or different classes of goods;

Provided that the State Government may by notification amend the Schedule and upon issue of any such notification, the Schedule shall, subject to the provisions of sub-section (10), be deemed to be amended accordingly.

(2) The Tax under sub-section (1) shall be continued to be levied till such time as is required to improve infra-structure within the State such as power, road, market condition etc., with a view to facilitate better market conditions for trade, commerce

S.5 Reversal of levy of Tax

[5.Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its entry into a local area for consumption, use or sale therein and has paid tax in respect of entry of such goods into such local area or purchased such goods on which entry tax has already been paid, such tax shall be refunded or adjusted to such dealer by whom without using them in the local area such goods are consigned to any other place outside the State or are sold either in the course of inter-State trade or commerce or in the course of export outside the territory of India.]

S.6 Rebate

[6.Where in respect of any scheduled goods notified under sub-section (1) of Section 4, tax is payable in respect of a sale or purchase of such goods under the Uttar Pradesh Value Added Tax Act, 2008 by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restrictions, as may be specified therein, allow a rebate upto the full amount of tax leviable under this Act.]

S.7 Exemption

Where the State Government is satisfied that it is expedient in the public interest so to do, it may, by notification, exempt subject to such conditions and restrictions as may be specified in the notifications, any goods or class of goods from levy of tax, or class of dealers from the payment of the tax.**

S.8 Registration

(1) Subject to the provisions of sub-section (2) every dealer liable to pay tax shall apply to the Assessing Authority for grant of registration certificate in the prescribed manner along with proof of deposit of Registration fee within thirty days from the date on which he becomes liable to pay tax under this act;
spanProvided that a dealer who holds a registration certificate granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, if, furnishes required information in the prescribed form of application within the aforesaid time, shall not be liable to obtain separate registration certificate under this act and for all purposes of this act, such dealer shall be deemed to be a registered dealer;
span@Provided further that a Government shall not be required to obtain registration certificate under this act if such Government Department is not engag

S.9 Submission of returns and assessment of tax

(1) Every dealer liable to obtain registration under this act, shall submit such returns of value of scheduled goods along with proof of deposit of amount of tax shown payable in the return to its Assessing Authority in such manner, for such tax periods and within such time as may be prescribed:

Provided that the Assessing Authority on the application of the dealer may, for sufficient reason, allow the dealer to submit return beyond prescribed time.

(2) Every dealer liable to pay tax, other than a dealer referred in sub-section (2) of Section 8, shall submit to the Assessing Authority for each assessment year, an annual return of self assessed tax in such manner and within such time as may be prescribed;

Provided that the Assessing Authority on the application of the dealer may, for sufficient reason, extend the time for submitting the return up to a period of ninety days.

(3) Where –

(