The Uttar Pradesh Trade Tax Act, 1948
(1) This Act may be called the Uttar Pradesh Trade Tax Act, 1948.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall be deemed to have come into force from April 1, 1948.
In this Act, unless there is anything repugnant in the subject or context,
Liability to tax under the Act (1) Subject to the provisions of this Act, every dealer shall, for each assessment year, pay a tax at the rates provided by or under section 3A or section 3D on his turnover of sales or purchases or both, as the case may be, which shall be determined in such manner as may be prescribed.
(2) No dealer shall, except as otherwise provided in section 18, be liable to tax under sub-section (1), if, during the assessment year, the aggregate of his turnover of
(a) purchases of goods notified under section 3D;
(b) purchases liable to tax under any other provisions of this Act;
(c) sale of goods notified under section 3D where such goods have not been purchased within the State;
(d) sales of all goods (except those notified under section 3D), whether such sale is made by the dealer directly or through his branch, depot or agent inside the State in the course of inter-State trade or commerce or outside the State, is less than [two lakh rupees in
Rates of tax (1) Except as provided in section 3D, the tax payable by a dealer under this Act shall be levied:
(a) on the turnover in respect of declared goods, at the point of sale to the consumer at the maximum rate for the time being specified in section 15 of the Central Sales Tax Act, 1956 or where the State Government, by notification declares any other single point or a lesser rate, at such other point or at such lesser rate;
(b) [on the turnover in respect of such goods] , other than the goods, referred to in clause (a), at such point and such rate, not exceeding fifty per cent, as the State Government may, by notification, declare, and different points and different rates may be declared in respect of different goods;
(c) on the turnover in respect of goods, other than those referred to in clause (a) or clause (b), at the point of sale by manufacturer or importer at the rate of ten percent;
(2) Every notification made under this section shall, as soon as may be
Levy of tax on all points of sale or purchase
Notwithstanding anything contained in sections 3 A and 3D, the State Government may, by notification and subject to such restrictions and conditions as may be specified therein, levy tax at all points of sale or purchase within the State of any goods or class of goods, other than declared goods, at the rates specified in the notifications issued under section 3A or section 3D and if no such notification has been issued in respect of rate of tax, then at the rate of eight per cent as specified in clause (e) of sub-section (1) of section 3 A:
PROVIDED that no tax shall be payable on the part of the turnover on which tax has already been paid on the preceding sales or purchases within the State or on the turnover of preceding sales or purchases as has been exempted under any other provisions of the Act.
Note: Underlined words eight per cent should be read as ten per cent though Act 26 0/1998 did not expressly amend these words in t
Presumption regarding certain sales
Where goods are liable to tax under this Act only at the point of sale to consumer, every sale by a dealer
(a) to a registered dealer who does not purchase them for resale, within the State or in the course of inter-State trade or commerce in the same form and condition in which he has purchased them, or (b) to any person other than a registered dealer, shall be deemed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and for that purpose also furnishes to the assessing authority such declaration, obtained from the purchasing dealer, in such form and manner and within such period, as may be prescribed.
Liability to tax on purchase of goods in certain circumstances (1) Subject to the provisions of section 3, every dealer who purchases any goods liable to tax under this Act
(a) from any registered dealer in circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but for such circumstances, tax would have been payable on the sale of such goods;
(b) from any person other than a registered dealer whether or not tax is payable by such person, shall be liable to pay tax on the purchase price of such goods at the same rate at which tax is payable on the sale of such goods:
PROVIDED that no tax shall be leviable on the purchase price of such goods in the circumstances mentioned in clauses (a) and (b), if
(i) such goods purchased from a registered dealer have already been subjected to tax or may be subjected to tax under this Act;
(ii) tax has already been paid in respect o
Rate of tax on packing material sold with goods
Notwithstanding anything to the contrary in this Act, where goods are sold or purchased together with packing materials, the sale or purchase of the packing material shall
(a) be liable to tax at the rate applicable to the sale or purchase of the goods sold or purchased together with such packing material;
(b) not be liable to any tax, if the sale or purchase of such goods is exempt from tax at the hands of the dealer;
Liability on issuing false certificates, etc
Notwithstanding anything to the contrary contained elsewhere in this Act and without prejudice to the provisions of sections 14 and 15A, a person, who issues a false or wrong certificate or declaration, prescribed under any provision of this Act or the rules framed thereunder, to another person by reason of which a tax leviable under this Act on the transaction of purchase or sale made with or by such other person ceases to be leviable or becomes leviable at a concessional rate, shall be liable to pay on such transaction an amount which would have been payable as tax on such transaction, had such certificate or declaration not been issued:
PROVIDED that before taking any action under this section the person concerned shall be given an opportunity of being heard.
Explanation: Where a person issuing a certificate or declaration discloses therein his intention to use the goods purchased by him for such purposes as will make the tax
Liability of tax of dissolved firm, etc (1) Where a dealer is a firm or association of persons or a joint Hindu family, and such firm, association or family has discontinued business
(a) tax, including penalty, payable under this Act by such firm, association or family up to the date of such discontinuance may be assessed and determined as if no such discontinuance had taken place; and (b) every person who was at the time of such discontinuance a partner of such firm or.a member of such association or family shall, notwithstanding such discontinuance, be liable severally and jointly for the payment of tax assessed and penalty imposed and payable by such firm, association or family whether such assessment is made or penalty is imposed prior to or after such discontinuance, and subject as aforesaid, the provisions of this Act shall apply as if every such person or partner were himself a dealer:
PROVIDED that where it is found that a change has occurred in the constitution of the
Levy of trade tax on purchase or sale of certain goods (1) Except as provided in sub-section (2), there shall be levied and paid for each assessment year or part thereof, a tax on the turnover, to be determined in the prescribed manner
(a) of first purchases of opium, at such rate not exceeding thirty five per cent;
(b) of first purchases of such other goods at such rate not exceeding
(i) the maximum rate for the time being specified in section 15 of the Central Sales Tax Act, 1956 in respect of goods declared by section 14 of that Act to be of special importance in inter-State trade or commerce, and (ii) twenty per cent, in respect of other goods, and with effect from such date, as the State Government may, by notification in the Gazette, specify in relation to purchases made within Uttar Pradesh by a dealer (whether on his own account or on account of anyone else), or through a dealer acting as a purchasing agent:
PROVIDED that the State Government may, by notificatio
Additional tax on certain dealers
Ic9560Omitted, w.e.f. 1-12-1998]
Tax on the right to use any goods or goods involved in the execution of works contract (1) Notwithstanding anything contained in section 3 A or section 3AAA or section 3D but subject to the provisions of sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax on the net turnover of
(a) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment of other valuable consideration; or (b) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, at such rate not exceeding twenty per cent as the State Government may, by notification, declare and different rates may be declared for different goods or different classes of dealers.
(2) For the purposes of determining the net turnover referred to in sub-section (1), the following amounts shall be deducted from the total amount received or receivable by a dealer i
Special rates of tax on certain sales (1) Notwithstanding anything contained in section 3A or section 3D or section 3F, and subject to the provisions of sub-section (2) and such conditions and restrictions, if any, as maybe specified by the State Government, by notification, tax on the turnover of sales of goods to a department of the Central Government or of a State Government or to a corporation or undertaking, established or constituted by or under a Central Act or an Uttar Pradesh Act, or to a government company as defined in section 617 of the Companies Act, 1956, not being a Nagar Nigam, Nagar Palika Parishad, Zila Panchayat, Nagar Panchayat, Cantonment Board, a university or an educational institution or an institution managed for the time being by an authorised controller, shall, if the dealer furnishes to the assessing authority a certificate obtained from such department or a declaration obtained from such Corporation, Undertaking or Company in such form and manner and within
Exemption from tax
No tax under this Act shall be payable on
(a) the sale or purchase of water, milk, salt excluding processed and branded salt, newspapers, or any other goods which the State Government may, by notification, exempt; or (b) the sale or purchase of any goods by the All India Spinners Association or Gandhi Ashram, Meerut and their branches; or (c) the sale or purchase of such goods by such other person or class of persons as the State Government may, by notification in the Gazette, exempt:
PROVIDED that while granting any exemption under clause (a) or clause (b) or clause (c), the State Government may impose such conditions including the condition of payment of such fees, if any, not exceeding eight thousand rupees annually as may be specified by the State Government by notification in the Gazette.
Explanation: In this section, the expression
(a) water does not include mineral water, aerated water, tonic water, distilled water or scented water or man
Exemption from trade tax in certain cases (1) Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary so to do for increasing the production of any goods or for promoting the development of any industry in the State generally or in any districts or parts of districts in particular, it may on application or otherwise, in any particular case or generally, by notification, declare that the turnover of sales in respect of such goods by the manufacturer thereof shall, during such period not exceeding fifteen years from such date on or after the date of starting production as may be specified by the State Government in such notification which may be the date of the notification or a date prior or subsequent to the date of such notification and where no date is so specified from the date of first sale by such manufacturer, if such sale takes place within six months from the date of starting production and in any other case from the dat
Concession in rate of tax to certain industrial units
Notwithstanding anything contained in this Act, the State Government may, by notification, grant concession by such percentage in the rate of tax, not exceeding twentyfive, on the sale of goods manufactured by such industrial unit which provides employment to the persons belonging to the Scheduled Castes, Scheduled Tribes, other backward classes of citizens and minorities in such proportion to the total employment being provided by such industrial units and subject to such conditions and restrictions, as may be specified therein.
Explanation: For the purpose of this section the expression other backward classes of citizens shall have the meaning assigned to it in the Uttar Pradesh Public Services (Reservation for Scheduled Castes, Scheduled Tribes and other Backward Classes) Act, 1994 and the expression minorities shall have the meaning assigned to it under article 30 of the Constitution of India.
Special concession to certain industrial undertakings
Notwithstanding anything contained in section 4A where the State Government is satisfied that certain industrial undertaking has been shifted from one place to another place on account of the order passed by any court, it may, with effect from a date not earlier than July 8,1996 by notification grant such concession or exemption from tax for such period not exceeding fifteen years and subject to such restrictions and conditions as may be specified therein to such industrial undertaking.
Special relief to certain manufacturers (1) Notwithstanding anything contained in sections 3,3A, 3AAAA and 3D
(a) where any goods liable to tax under sub-section (1) of section 3D are purchased by a dealer who is liable to tax on the turnover of first purchases under that sub-section, or where any goods are purchased by any dealer in circumstances in which such a dealer is liable to trade tax on purchase of such goods under section 3AAAA and the dealer holds a recognition certificate issued under sub-section (2) in respect thereof, he shall be liable in respect of those goods to tax at such concessional rate, or be wholly or partly exempt from tax, whether unconditionally or subject to the conditions and restrictions specified in that behalf, as maybe notified in the Gazette by the State Government in that behalf:
(a1) Where any declared goods liable to tax under sub-section (1) of section 3D are sold or supplie d by a dealer, who is the first purchaser thereof, to another dea
Set off of tax paid on raw material and packing material in certain cases
Where tax has been paid on the purchase or sale of raw material or packing material inside the State and such raw material or packing material has been used in manufacture or packing of such goods as are notified by the State Government in this behalf and such goods are sold in the State or in the course of inter-State trade or commerce, the amount of tax paid on the purchase or sale of the raw material or packing material shall, subject to such conditions and restrictions as may be specified in the said notification, be deducted from the tax payable on the sale of such goods
(a) inside the State, to the extent that tax has been paid on the purchase or sale of raw material or packing material from which the goods sold inside the State were manufactured or packed;
(b) in the case of inter-State trade or commerce, to the extent the tax has been paid on the purchase or sale of raw material or packing mat
Special relief to manufacturers exporting finished goods outside India
Notwithstanding anything contained in section 4B, the State Government may, by notification and subject to such conditions and restrictions as may be specified therein, grant exemption or concession from payment of tax on the purchase of such raw material or packing material or both as are used in the manufacture or packing of the goods meant for export as defined under section 5 of the Central Sales Tax Act, 1956.
Rebate of tax on certain purchases or sales (1) Where the State Government is satisfied that it is expedient in the public interest so to do, it may by notification, and subject to such conditions and restrictions as may be specified therein, allow a rebate up to the full amount of tax levied on any specified point on,
(a) the sale or purchase of any goods, or (b) the sale or purchase of such goods, by such person or class of persons as may be specified in the said notification.
(2) The rebate under sub-section (1) may be allowed with effect from a date prior to the date of the notification.
Objections to jurisdiction (1) No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be allowed by any appellate or revising authority or the Tribunal unless such objection was taken before the assessing authority at the earliest possible opportunity and unless, in the opinion of the appellate or revising authority or the Tribunal, as the case maybe, a failure of justice has in fact been occasioned thereby.
(2) Where any assessment is set aside or quashed merely on the ground of want of territorial or pecuniary jurisdiction of the assessing authority or on any other ground of a like nature not affecting the substance, any tax already paid by the assessee, to the extent of the liability admitted by him shall not be refundable to him, in consequence of the assessment being so set aside or quashed.
Determination of turnover and assessment of tax (1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner, as may be prescribed; but assessing authority may in its discretion, for reasons to be recorded, extend the date for the submission of the return by any person or class of persons.
(1A) Before submitting the return under sub-section (1) or along with such return the dealer shall deposit in such manner as may be prescribed the amount of tax due on the turnover shown in such return.
(1B) Where as a consequence of the date for the submission of return being extended under sub-section (1) on the application of any person, the deposit of tax under sub-section (1A) is deferred, there shall be payable interest at the rate of [fourteen per cent per annum] on such deposit from the date immediately following the last date prescribed for the submission
Return of turnover for portion of the assessment year (1) The State Government may require any dealer to submit a return of his turnover of a portion of the assessment year, and the assessing authority may without prejudice to the provisions of section 7, make provisional assessment in respect of such portion of the assessment year in accordance with the provisions of this Act insofar as they maybe made applicable, if the turnover of the dealer as determined by the assessing authority for such portion of the assessment year is not less than such proportion of the amount, if any, specified in or notified under sub-section (2) of section 3 as the period under assessment bears to twelve months.
(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 redeter-mining the turnover and making the assessment for the whole year.
Assessment of tax where rate is varied during the assessment year
Where during the course of an assessment year the rate of tax on the turnover of any goods or class of goods is varied or an exemption in respect thereof is granted or cancelled, the assessment, so far as it relates to the portion of such turnover for the period after the date of the variation, exemption or cancellation, shall be made on the basis of the rate so varied or the exemption so granted or cancelled.
Tax due from deceased person payable by his representatives (1) Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer:
PROVIDED that
(i) in respect of any liability of the deceased, his executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his hand;
(ii) any proceeding including the proceeding for recovery may be continued from the stage at which it was pending at the time of the death of the dealer.
(2) The provisions of sub-section (1) shall mutatis mutandis apply to a dealer being a partnership firm which may stand dissolved in consequence of the death of any partner.
Composition of tax liability
Notwithstanding anything contained in this Act, but subject to directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover in lieu of tax that may be payable by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
PROVIDED that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force.
Explanation: For the purposes of this section the assessing authority includes an officer not below the rank of [Trade Tax Officer] posted at a checkpost.
Rounding off of turnover, tax, etc (1) The amount of turnover, determined in the prescribed manner shall if such amount is not in the multiple of ten be rounded off to the nearest multiple of ten rupees, that is to say, a part of ten rupees which is less than five rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded off shall be deemed to be the turnover of the assessee for the purposes of assessment of tax under this Act.
(2) The amount of tax, fee, interest, penalty or any other sum payable or the amount of refund due under the provisions of this Act shall, where such amount contains part of a rupee, be rounded off to the nearest rupee, that is to say, a part of a rupee which is less than fifty paise shall be ignored and any other part shall be counted as one rupee.
Recovery or refund of petty amounts to be ignored
Notwithstanding anything contained in this Act, no tax, fee, interest or penalty under this Act shall be recovered and no refund shall be allowed if the amount involved for any assessment year is less than five rupees.
Payment and recovery of tax (1) The tax admittedly payable shall be deposited within the time prescribed or by the thirty-first day of August, 1975, whichever is later failing which simple interest at the rate of [fourteen per cent per annum] shall become due and be payable on the unpaid amount with effect from the day immediately following the last date prescribed or till the date of payment of such amount, whichever is later and nothing contained in section 7 shall prevent or have the effect of postponing the liability to pay such interest.
Explanation: For the purposes of this sub-section, the tax admittedly payable means the tax which is payable under this Act on the turnover of sales or, as the case may be, the turnover or purchases, or of both, as disclosed in the accounts maintained by the dealer, or admitted by him in any return or proceeding under this Act, whichever is granted, or, if no accounts were maintained then according to the estimate of the dealer and includes
Registration of dealers and realisation of tax by dealers (1) Every dealer
(a) who sells any goods imported by him from outside U.P. the turnover whereof is liable to tax under sub section (1) of section 3A; or (b) who is liable to pay tax under any other provisions of this Act; or (c) who would, but for any exemption made or granted under this Act, be liable to pay tax thereunder, provided his actual or estimated turnover for the assessment year is not less than the amount specified in or notified under sub-section (2) of section 3; or (d) who commences business during the course of an assessment year whose average monthly estimated turnover for the remainder of such year, or whose actual turnover is in any month during the aforesaid period, is not less than one-twelfth of the amount specified in or notified under sub-section (2) of section 3, shall apply for registration to the assessing authority in such form, in such manner and within such period as may be prescribed, and furni
Provisional registration in certain cases (1) Any person intending to establish a business in Uttar Pradesh for the purpose of manufacturing goods for sale of a value exceeding [two lakh rupees] or any person as may be specified by the State Government by notification intending to establish a business in Uttar Pradesh for the purpose of selling goods of a value exceeding 1[three lakh rupees] in a year may, notwithstanding that he is not required to apply for registration under section 8A, make an application to the assessing authority in such form and manner as maybe prescribed for provisional registration (2) The application for provisional registration shall be verified in the prescribed manner, and shall be accompanied by satisfactory proof of payment of a fee of one hundred rupees for the first assessment year or part thereof and fifty rupees for every subsequent assessment year or part thereof, for which it has been made.
(3) If the assessing authority, after making such enqu
Information to be furnished regarding change of business
If any dealer, to whom the provisions of section 8A or section 8B apply
(a) transfers his business or any part thereof by sale, lease, leave, licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof; or (b) acquires any business, whether by purchase or otherwise; or (c) effects or comes to know of any other change in the ownership or constitution of his business; or (d) discontinues his business or changes his place of business or warehouse or opens a new place of business or warehouse; or (e) changes the name, style or nature of his business or effects any change in the class or description of goods in which he carries on his business as specified in his certificate of registration; or (f) enters into partnership or other association in regard to his business; or (g) starts a new business or joins another business either singly or jointly with other persons; or (h) in the
Security in interest of revenue
[(1) * * *]
[(1A) * * *]
[(2) Where it a appears necessary to the Assessing Authority so to do-- (a) for the proper realisation of any tax, penalty or other sums due or payable under this Act; or (b) for the proper custody or use of forms prescribed under this Act or the Rules framed thereunder; or (c) as a condition for the grant or, as the case may be, renewal or the continuance in effect of a recognition certificate of registration or provisional registration.
It may, by an order in writing and for reasons to be recorded therein, direct, before the grant or, as the case may be, renewal of such certificate or at any time while such certificate is in force, that the dealer or the person concerned shall furnish, in the prescribed manner and within such time, as may be specified in the order, such security or, if the dealer or the person concerned has already furnished such security, such additional security, of any nature, as may be specified, for a
[Deduction of tax at source]
(1) Notwithstanding anything contained in sub-section (2) of section 8A, every person responsible for making payment to any dealer (hereinafter in this section referred to as the 'contractor') for discharge of any liability on account of valuable consideration payable for the transfer of property in goods (whether as goods or in any other form) in pursuance of a works contract, not being a building contract of such class or value as may be notified by the State Government in public interest in this behalf, shall, at the time of making such payment to the contractor, either in cash or in any other manner, deduct an amount equal to four per cent of such sum towards part or, as the case may be, full satisfaction of the tax payable under this Act on account of such works contract:
PROVIDED that the [Assessing Authority] may, if satisfied, that it is expedient in the public interest so to do and for reasons to be recorded in writing order that in any case
1[Deduction by Agent
Every agent referred to in sub-clause (v) of clause (c) of section 2 , who, for the dealer residing outside the State, is responsible for making payment to a person to a person who is not treated as a dealer under the proviso to clause (c) of the said section, for discharge of any liability on account of the valuable consideration payable for the sale of agricultural or horicultural produce grown by that person or grown on any land in which such person has an interest, whether as owner, usufructuary mortgages, tenant or otherwise, of for the sale of poultry or dairy products from fowls or animals kept by him, shall, at the time of making such payment, deduct an amount equal to four per cent or at such lower rate notified under section 3-D and the provisions of sub-section (3) to (9) of section 8-D shall mutatis mutandis apply in respect thereof.]
Appeal (1) Any dealer or other person aggrieved by an order made by the assessing authority, other than an order mentioned in section 10A or sub-section (6) of section 13A, may, within thirty days from the date of service of the copy of the order, appeal to such authority as may be prescribed:
PROVIDED that where the disputed amount of tax, fee or penalty does not exceed one thousand rupees, the appellant may, at his option, request the appellate authority in writing for summary disposal of his appeal, whereupon the appellate authority may decide the appeal accordingly.
(1A) The manner and procedure of summary disposal of appeal shall be such as may be prescribed.
(1B) No appeal against an assessment order under this Act shall be entertained unless the appellant has furnished satisfactory proof of the payment of the amount of tax or fee due under this Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or a
Tribunal (1) There shall be a Tribunal consisting of such members including a President as the State Government may, from time to time, deem it necessary to appoint from amongst
(a) the persons who are qualified to be judges of the High Court, and (b) the persons belonging to the Uttar Pradesh Trade Tax Service who hold or have held a post not below the rank of [Joint Commissioner] :
PROVIDED that
(i) where the Tribunal consists of one or more persons who is or are member or members of the UP Higher Judicial Service, then he or the senior most amongst them shall be appointed as President, (ii) no person shall be appointed from amongst advocates unless he has paid income-tax on income from such profession (exclusive of all other incomes) in each of the five consecutive years preceding such appointment.
(1A) The State Government may prescribe such other qualifications or conditions for the appointment of the President and other members of the Tribunal as it may deem fit.
Orders against which no appeal or revision shall lie
No appeal and no application for revision shall lie against- (a) an order or notice under section 7 or section 21 initiating an inquiry for assessment or re-assessment;
(b) any order or action under section 13 or under sub-section (1) or sub-section (1A) of section 13A or under sub-section (6) of section 28A.
Revision by Commissioner (1) The Commissioner or such other officer not below the rank of [Joint Commissioner] as may be authorised in this behalf by the State Government by notification may call for and examine the record relating to any order (other than an order mentioned in section 10A) passed by any officer subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit.
(2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable opportunity of being heard.
(3) No order under sub-section (1), shall be passed
(a) to revise an order, which is or has been the subject-matter of an appeal under section 9, or an order passed by the appellate authority under that section;
Explanation: Where the appeal against any order is withdrawn or is dismissed for non-payment of fee payable under section 32 or f
Revision by High Court in special cases (1) Any person aggrieved by an order made under sub-section (4) or sub-section (5) of section 10 other than an order under sub-section (2) of that section summarily disposing of the appeal, or by an order passed under section 22 by the Tribunal may, within ninety days from the date of service of such order, apply to the High Court for revision of such order on the ground that the case involves any question of law.
(2) Any person aggrieved by an order made by the revising authority or an additional revising authority refusing to state the case under this section as it stood immediately before April 27,1978, hereinafter referred to as the said date, may, where the limitation for making an application to the High Court under sub-section (4) as it stood immediately before the said date, has not expired, likewise apply for revision to the High Court within a period of ninety days from the said date.
(3) Where an application under sub-section (
[Omitted]
[Omitted]
Accounts to be maintained by dealers (1) Every dealer including a dealer exempted from tax on payment of fee under any provision of the Act shall keep and maintain a true and correct account showing the value of the goods sold and bought by him, and in case the accounts maintained in the ordinary course do not show the same in an intelligible form, he shall maintain true and correct account in such form as may be prescribed in this behalf:
PROVIDED that this section shall not apply to such dealer as are not liable to taxation under this Act.
(2) A manufacturer liable to pay tax under this Act shall, in addition to the accounts referred to in sub-section (1), maintain stock books in respect of raw materials as well as the products obtained at every stage of production:
PROVIDED that in the case of any class of manufacturers, the aggregate of whose turnover as referred to in clauses (a) to (d) of sub-section (2) of section 3, in an assessment year does not exceed five lakh ru
Burden of proof (1) In any assessment proceedings, when any fact is specially within the knowledge of the assessee, the burden of proving that fact shall lie upon him and in particular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemptions or reliefs mentioned in section 3 A, section 3D, section 4, section 4A, section 4B or section 7D shall lie upon him and the assessing authority shall presume the absence of such circumstances.
(2) Where any dealer claims that he is not liable to tax under section 3D in respect of any transaction of purchases:
(a) any declaration made or certificate issued by him admitting to be the first purchaser and accepting the liability to pay trade tax on purchase of goods, shall be conclusive evidence of his liability to pay the trade tax on purchase of goods, in respect of the transaction specified in such declaration or certificate;
(b) the burden of proving the existence of facts and circ
Additional evidence on appeal
The assessee shall not be entitled to produce additional evidence whether oral or documentary, before the appellate authority or the Tribunal except where the evidence sought to be adduced is evidence, which the assessing authority had wrongly refused to admit or which after exercise of due diligence was not within his knowledge or could not be produced by him before the assessing authority, and in every such case, upon the additional evidence being taken on record, reasonable opportunity for challenge or rebuttal shall be given to the [Assessing Authority] .
Power to order production of accounts and powers of entry and inspection (1) Any officer empowered by the State Government in this behalf may, for the purposes of this Act, require any dealer to produce before him any book, document or account relating to his business and may inspect, examine and copy the same and make such enquiries from the dealer relating to his business as may be necessary:
PROVIDED that books, documents and accounts of a period more than four years prior to the assessment year shall not be so required, unless in any special case for reasons to be recorded, such officer considers it necessary.
(2) All books, documents and accounts maintained by any dealer in the ordinary course of his business, the goods in his possession, and his place of business shall be open to search and inspection at all reasonable times by such officers, as may be authorised by the State Government in this behalf.
(3) If any officer authorised under sub-section (2) has reasonable
Power to seize (1) An officer authorised under sub-section (2) of section 13 shall have the powers to seize any goods
(i) which are found in the dealers place of business or vehicle or any other building or place; or (ii) which, such officer has reason to believe to belong to the dealer and which are found in any place of business or vehicle or building or place, but are not accounted for by the dealer in his accounts or registers or other documents maintained in the course of his business:
PROVIDED that a list of all the goods seized under this sub-section shall be prepared by such officer and be signed by the officer and not less than two respectable witnesses.
(1A) Where any officer empowered by the State Government in this behalf has reason to believe that the goods found on any vehicle, building or place are not traced to any bona fide dealer or that it is doubtful if such goods are properly accounted for by any dealer in his accounts, registers or other documents, mai
Power to seek assistance from police, etc
An officer exercising power under the provisions of section 13,13A or section 28A may take the assistance of police or other officer or officers of the State.
Offences and penalties (1) Any person who—
(a) fails to pay without reasonable cause within the time allowed the tax assessed on him under this Act, or (b) [Omitted]
(c) being liable to pay the tax under this Act, carries on business as a dealer without applying for registration under and in accordance with section 8A; or (d) refuses to permit or refuses or neglects to produce for inspection or examination any book, document or account or refuses to allow copies to be taken in accordance with the provisions of section 13; or (e) acts in contravention of the provisions of this Act or the rules made thereunder, shall, without prejudice to his liability under any other law for the time being in force, and in addition to the recovery of tax or any other dues payable by him under this Act, on conviction, be punishable with fine which may extend to two thousand rupees, and where the default is a continuing one, to a further fine which may extend to Rs. 50 for every day after the first da
Offences by companies (1) If the person committing an offence under this Act is a company, the company as well as every person-in-charge of, and responsible to the company for the conduct of its business at the time of commission of the offence shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
PROVIDED that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, managing agent or any other officer of the company, such dire
Composition of offences
The assessing authority may accept from any person who has committed or is reasonably suspected of having committed an offence under this Act by way of composition of such offence—
(a) where the offence consists of a failure to pay any tax recoverable under this Act, a sum of money not exceeding double the amount of tax in addition to the tax so recoverable;
(b) where the offence consists of an evasion of any tax recoverable under this Act, a sum of money not exceeding Rs. 500 or double the amount of tax recoverable, whichever is greater, in addition to the amount of the tax recoverable;
(bb) where the offence consists of import or transport or abetment to import or transport of any goods in contravention of the provisions of section 28A, a sum of money not less than the amount of tax involved under any of the provisions of this Act but not more than three times of the amount of such tax or forty per cent of the value of goods involved, whichever
Penalties in certain cases (1) If the assessing authority is satisfied that any dealer or other person
(a) has, without reasonable cause, failed to furnish the return of his turnover or to furnish it within the time allowed and in the manner prescribed, or to deposit the tax due under this Act, before furnishing the return or along with the return as required under the provisions of this Act; or (b) has submitted a false return of turnover under this Act; or (c) has concealed particulars of his turnover or has deliberately furnished inaccurate particulars of such turnover; or (d) has maintained or produced false accounts, registers or documents; or (e) has, without reasonable cause, failed to pay, within the time allowed the tax due from him; or (f) fails to issue a bill or cash-memo in accordance with the provisions of sub-section (4) of section 8A; or (g) being liable for registration under this Act, carries on or continues to carry on business without obtaining registration or w
Indemnity
No suit, prosecution or other legal proceedings shall lie against any servant of the government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
Bar to certain proceedings
No assessment made and no order passed under this Act or the Rules made thereunder by any authority shall be called in question in any court, and save as it provided in this Act, no appeal or application for revision or review shall lie against any such assessment or order.
Assessment of reconstituted or new firms, and change of partnership (1) Every dealer discontinuing business during the course of an assessment year whose average monthly turnover for the portion of the year ending with the discontinuance of the business is not less than onetwelfth of [rupees two lakh in case of manufacturers or three lakh rupees in case of other dealers] or such larger amount as may be notified under sub-section (2) of section 3 or whose turnover during such period is liable to tax under sub-section (3) of section 3 shall, within thirty days from the date of such discontinuance, give notice of the fact to the assessing authority and shall also submit a statement of his turnover in such form and verified in such manner as may be prescribed.
Explanation: The dissolution of a firm or association of persons or partition of a joint Hindu family or transfer by a dealer of his business shall be deemed to be discontinuance of business within the meaning of this sub-sectio
Assessment of minors and incapacitated persons
In the case of any guardian, trustee or agent of any minor or other incapacitated person carrying on business on behalf of and for benefit of such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent/ as the case may be, in like manner and to the same extent as it would be leviable upon and recoverable from any such person or other incapacitated person, if he were of full age and sound mind and if he were conducting the business himself; and all the provisions of the Act and the rules made thereunder shall apply accordingly.
Assessment of Court of Wards, etc
In the case of business owned by a dealer whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator General, the Official Trustee or any Receiver or Manager (including any person whatever his designation who in fact manages the business on behalf of the dealer) appointed by him or under any order of a court, the tax shall be levied upon and recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver, or Manager in like manner and in the same terms as it would be leviable upon and recoverable from the dealer as if he were conducting the business himself, and all the provisions of the Act and the rules made thereunder shall apply accordingly.
Assessment of tax on the turnover not assessed during the year (1) If the assessing authority has reason to believe that the whole or any part of the turnover of dealer, for any assessment year or part thereof, has escaped assessment to tax or has been under-assessed or has been assessed to tax at a rate lower than that at which it is assessable under this Act, or any deductions or exemptions have been wrongly allowed in respect thereof, the assessing authority may, after issuing notice to the dealer and making such inquiry as it may consider necessary, assess or reassess the dealer or tax according to law:
PROVIDED that the tax shall be charged at the rate at which it would have been charged, had the turnover not escaped assessment or full assessment as the case may be.
Explanation I: Nothing in this sub-section shall be deemed to prevent the assessing authority from making an assessment or full assessment to the best of its judgement.
Explanation II: For the purposes of t
Rectification of mistakes (1) Any officer or authority, or the Tribunal or the High Court may, on its own motion or on the application of dealer or any other interested person rectify any mistake in any order passed by him or it under this Act apparent on the record within three years from the date of the order sought to be rectified:
PROVIDED that where an application under this sub-section has been made within such period of three years, it may be disposed of even beyond such period:
PROVIDED FURTHER that no such rectification, as has the effect of enhancing the assessment, penalty, fees or other dues shall be made unless reasonable opportunity of being heard has been given to the dealer or other person likely to be affected by such enhancement.
(2) Where such rectification has the effect of enhancing the assessment, the assessing authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and therefrom all the provisions of the Act and
Certain information to be confidential (1) All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or of the Rules made thereunder, or in any evidence given or affidavit or deposition made, in the course of any proceedings under the Act or the Rules made thereunder, or in any record of any proceedings relating to the recovery of a demand, prepared for the purpose of the Act or the Rules made thereunder shall be treated as confidential.
(2) Nothing in sub-section (1) shall apply to the disclosure of any such particulars—
(i) for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860 or under any other enactment for the time being in force; or (ii) to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purpose of the Act or the Rules made thereunder; or (iii) oc
Power to make rules (1) The State Government may make Rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for—
(a) all matters expressly required or allowed by this Act to be prescribed;
(b) the licensing of persons engaged in the sale or purchase of goods and the imposing of conditions in respect of the same for the purpose of enforcing the provisions of this Act and fees for licenses;
(c) the determination of turnover for the purpose of assessment of tax under this Act;
(d) compelling the submission of returns and the production of documents and enforcing the attendance of person and examining them on oath or affirmation;
(e) the appointment, duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
(f) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;
(ff) [
Power to issue notification with retrospective effect
Where the State Government is satisfied that it is necessary so to do in the public interest, it may issue a notification under section 3A or section 3D, or section 4 or section 4B so as to make it effective from a date not earlier than six months from the date of issue of such notification:
PROVIDED that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section.
Application of the Act to the merged States
For the purposes of assessment of tax, every dealer who, on the first day of January, 1950, has been carrying on the business of buying or selling or supplying goods in the merged States of Banaras, Rampur, or Tehri Garhwal shall, notwithstanding anything in this Act, be deemed to have been a dealer commencing business during the course of an assessment year and the provisions of section 18 shall mutatis mutandis apply to him.
[Omitted]
Establishment of checkposts and barriers
The State Government, if it is of opinion that it is necessary so to do with a view to preventing evasion of tax or other dues payable under this Act in respect of the sale of goods within the State after their import into the State may, by notification in the Gazette, direct the establishment of checkposts or barriers at such places within the State as may be specified in the notification.
Import of goods into the State against declaration (1) Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the State from any place without the State, any goods other than the goods exempt under clause (a) of section 4 in such quantity or measure or of such value, as exceeds,
(a) (i) twenty kilograms in the case of foodgrains, cereals, pulses, soyabean, and all products thereof, and all raw materials including resin, rosin and oil seeds used for extracting oils of any kind; or (ii) rupees fifty, in the case of other goods; or (b) the quantity, measure or value notified by the State Government in that behalf, in connection with business, shall obtain the prescribed form of declaration on payment of the prescribed fee from the assessing authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides:
PROVIDED that w
Transit of goods by road through the State and issue of authorisation for transit of goods
When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1) of section 28A passes through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorisation for transit of goods from the officer-in-charge of the first checkpost or barrier after his entry into the State and deliver it to the officer-in-charge of the last checkpost or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle:
PROVIDED that where the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State shall
[Omitted]
[Omitted]
Refunds (1) The assessing authority shall, in the manner prescribed, refund to a dealer any amount of tax, fees or other dues paid in excess of the amount due from him under this Act:
PROVIDED that the amount found to be refundable shall first be adjusted towards the tax or any other amount outstanding against the dealer under this Act or under the Central Sales Tax Act, 1956, and only the balance, if any, shall be refunded.
(2) If the amount found to be refundable in accordance with sub-section (1) is not refunded as aforesaid within three months from the date of order of refund passed by the assessing authority or, as the case may be, from the date of receipt by him of the order of refund, if such order is passed by any other competent authority or court the dealer shall be entitled to simple interest on such amount at the rate of [twelve per cent] per annum from the date of such order or, as the case may be, the date of receipt of such order of refund passed by the assessin
Procedure for disbursement of amount wrongly realised by dealer as tax (1) Where any amount is realised from any person by any dealer, purporting to do so by way of realisation of tax on the sale or purchase of any good s, in contravention of the provisions of sub-section (2) of section 8A, such dealer shall deposit the entire amount so realised in such manner and within such period as may be prescribed.
(2) Any amount deposited by any dealer under sub-section (1) shall, to the extent it is not due as tax, be held by the State Government in trust for the person from whom it was realised by the dealer, or for his legal representatives, and the deposit shall discharge such dealer of the liability in respect thereof to the extent of the deposit.
(3) Where any amount is deposited by any dealer under sub-section (1) such amount or any part thereof shall, on a claim being made in that behalf be refunded in the manner prescribed, to the person from whom such dealer had actually realis
Reimbursement in respect of declared goods (1) Where any tax has been levied under this Act in respect of the sale or purchase of any goods referred to in section 14 of the Central Sales Tax Act, 1956 and such goods are subsequently sold in the course of inter-State trade or commerce, and tax has been paid under the said Central Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under this Act may, on an application being made in writing to the assessing authority within six months from the date on which the tax was so paid or the date of commencement of the U.P. Sales Tax (Amendment) Act, 1973, whichever is later, be reimbursed to the person making such sale in the course of inter-State trade or commerce.
(2) Where the assessing authority is satisfied that the application is maintainable under sub-section (1), it shall in the manner prescribed reimburse to the applicant the amount of such tax and, in any other case, shall reject
Power to set aside an order of assessment or an order in appeal (1) In any case in which an order of assessment or penalty is passed ex parte, the dealer may apply to the assessing authority within thirty days of the service of the order to set aside such order and reopen the case; and if such authority is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, it may set aside the order and reopen the case for hearing:
PROVIDED that no such application for setting aside an ex parte assessment order shall be entertained unless it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the dealer to be due.
(2) Where an assessment order under sub-section (1) of section 7A is passed ex parte, the dealer may apply to the assessing authority within thirty days of the service of the order, to set aside such order and if such authority is satisfied that the dealer has filed the return and
(1) Where any dealer has, in accordance with the provisions of section 7, as it stood prior to its amendment by section 7 of UP Act XIX of 1956, opted to be assessed to tax on the basis of his turnover of the previous year, he shall be assessed to tax at such rates as are prevalent during the year for which assessment is made, and if the rates of tax on any goods or class of goods are altered during such assessment year, the dealer, in respect of the turnover of such goods, shall be liable to pay tax at the altered rates, as if the altered rates were in force during the previous year also proportionately for the same number of days as they are in force during the assessment year.
(2) Notwithstanding any judgment, decree or order of any court, all assessments or orders made, actions or proceedings taken, directions issued, jurisdictions exercised or tax levied or collected by any officer or authority purporting to act under the provisions of sub-section (1) of section 7, as it stood
Fees in certain cases
(1) Subject to the provisions of sub-section (3), the fee payable on a memorandum of appeal or other applications under this Act filed or moved on or after the date of the commencement of the Uttar Pradesh Trade Tax (Second Amendment) Act, 2000, whether the assessment, penalty or other proceedings giving rise to such appeal or application were initiated before or after such commencement, shall be as follows:
(2) The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:
PROVIDED that where the amount or fee payable does not exceed [fifty] rupees, the same may be paid in court fee stamps.
(3) No fee shall be payable in respect of,—
(a) an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the Rules made th
Further provisions regarding recovery
In respect of any sum recoverable under this Act as arrears of land revenue the assessing authority may forward to the Collector a certificate under his signature specifying the sum due. Such certificate shall be conclusive evidence of the existence of the liability of its amount and of the person who is liable and the Collector on receipt of the certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue:
PROVIDED that without prejudice to the powers conferred by this section the Collector shall, for the purpose of recovering the amount specified in the certificate, have also all the powers which—
(a) Collector has under the Revenue Recovery Act, 1890; and (b) a Civil Court has under the Code of Civil Procedure, 1908, for the purpose of recovery of an amount due under a decree.
Explanation: The expression ‘Collector’ includes an Additional Collector or any other officer
Transfer to defraud revenue void (1) Where, during the pendency of any proceedings under this Act, any person liable to pay any tax or any dues creates a charge on, or transfers any immovable property belonging to him in favour of any other person with the intention of defrauding any such tax or other dues, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings:
PROVIDED that nothing in this section shall impair the rights of a transferee in good faith and for consideration.
(2) Nothing in sub-section (1) shall apply to a charge or transfer in favour of a banking company as defined in the Banking Regulation Act, 1949 or any other financial institution specified by the State Government by notification in this behalf.
Determination of disputed questions (1) If any question arises, otherwise than in a proceeding pending before a court or before an assessing authority under section 7 or section 21, whether, for the purposes of this Act,—
(a) any person or association of persons, society, club, firm, company, corporation, undertaking or government department is a dealer; or (b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or (c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefor; or (d) any particular dealer is required to obtain registration; or (e) any tax is payable in respect of any particular sale or purchase and, if so the rate thereof, the person or the dealer concerned may, after depositing the fee specified in section 32, submit an application to the Commissioner along with such documents as may be prescribed.
(2) The Commissioner shall, after giving the
Power to grant instalments (1) Subject to such conditions and restrictions, including the condition regarding furnishing security to the satisfaction of the assessing authority, as may be deemed fit to be imposed—
(a) the State Government may permit any dealer or other person, against whom any amount of tax, penalty or other dues is outstanding, to pay the amount in such number of monthly instalments not exceeding twentyfour as it may consider proper in the circumstances of the case; and (b) the Commissioner may likewise permit any dealer or other person, against whom any amount of tax, penalty or other dues not aggregating more than one lakh rupees is outstanding to deposit the same in such number of monthly instalments, not exceeding twelve as he may consider proper in the circumstances of the case.
(2) Where such dealer or other person fails to furnish, within sixty days of the order referred to in sub-section (1), adequate security to the satisfaction of the assessing autho
Power to remit tax in certain circumstances
[Omitted]
Facility for sick industrial units (1) Notwithstanding anything contained in sub-section (1), (1A), (1B), (1C) or (2) of section 8 and section 36, but subject to such conditions as may be deemed fit to be imposed, the State Government may allow the deferment of payment of any existing or future dues payable by an industrial unit under the provisions of this Act or allow payment of such dues in such number of instalments as may be specified, if such industrial unit is declared a sick unit in accordance with the guidelines specified in this behalf by an authorised body constituted by the Central Government or the State Government in connection with the rehabilitation of sick industrial units, and is approved for rehabilitation by an approved agency, appointed by the Central Government or the State Government.
(2) Notwithstanding anything contained in section 30, the State Government may set aside an order of assessment or penalty passed ex parte against a sick unit and direct fresh d
(1) This Act may be called the Uttar Pradesh Trade Tax Act, 1948.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall be deemed to have come into force from April 1, 1948.
In this Act, unless there is anything repugnant in the subject or context,—
(1) Subject to the provisions of this Act, every dealer shall, for each assessment year, pay a tax at the rates provided by or under section 3A or section 3D on his turnover of sales or purchases or both, as the case may be, which shall be determined in such manner as may be prescribed.
(2) No dealer shall, except as otherwise provided in section 18, be liable to tax under sub-section (1), if, during the assessment year, the aggregate of his turnover of—
(1) Except as provided in section 3D, the tax payable by a dealer under this Act shall be levied:—
(2) Every notification made under this
Notwithstanding anything contained in sections 3 A and 3D, the State Government may, by notification and subject to such restrictions and conditions as may be specified therein, levy tax at all points of sale or purchase within the State of any goods or class of goods, other than declared goods, at the rates specified in the notifications issued under section 3A or section 3D and if no such notification has been issued in respect of rate of tax, then at the rate of eight per cent as specified in clause (e) of sub-section (1) of section 3 A:
PROVIDED that no tax shall be payable on the part of the turnover on which tax has already been paid on the preceding sales or purchases within the State or on the turnover of preceding sales or purchases as has been exempted under any other provisions of the Act.
Note: Underlined words “eight per cent” should be read as “ten per cent” though Act 26 of 1998 did not expressly amend these words in the proviso to s. 3A(l)(e) and in s.
Where goods are liable to tax under this Act only at the point of sale to consumer, every sale by a dealer—
(1) Subject to the provisions of section 3, every dealer who purchases any goods liable to tax under this Act—
PROVIDED that no tax shall be leviable on the purchase price of such goods in the circumstances mentioned in clauses (a) and (b), if—
Notwithstanding anything to the contrary in this Act, where goods are sold or purchased together with packing materials, the sale or purchase of the packing material shall—
Notwithstanding anything to the contrary contained elsewhere in this Act and without prejudice to the provisions of sections 14 and 15A, a person, who issues a false or wrong certificate or declaration, prescribed under any provision of this Act or the rules framed thereunder, to another person by reason of which a tax leviable under this Act on the transaction of purchase or sale made with or by such other person ceases to be leviable or becomes leviable at a concessional rate, shall be liable to pay on such transaction an amount which would have been payable as tax on such transaction, had such certificate or declaration not been issued:
PROVIDED that before taking any action under this section the person concerned shall be given an opportunity of being heard.
Explanation: Where a person issuing a certificate or declaration discloses therein his intention to use the goods purchased by him for such purposes as will make the tax not leviable or leviable at a concessio
(1) Where a dealer is a firm or association of persons or a joint Hindu family, and such firm, association or family has discontinued business—
PROVIDED that where it is found that a change has occurred in the constitution of the firm or
(1) Except as provided in sub-section (2), there shall be levied and paid for each assessment year or part thereof, a tax on the turnover, to be determined in the prescribed manner—
PROVIDED that the State Government may, b
[Omitted, w.e.f. 1-12-1998]
(1) Notwithstanding anything contained in section 3 A or section 3AAA or section 3D but subject to the provisions of sections 14 and 15 of the Central Sales Tax Act, 1956, every dealer shall, for each assessment year, pay a tax on the net turnover of—
(2) For the purposes of determining the net turnover referred to in sub-section (1), the following amounts shall be deducted from the total amount received or receivable by a dealer in respect of a—
(1) Notwithstanding anything contained in section 3A or section 3D or section 3F, and subject to the provisions of sub-section (2) and such conditions and restrictions, if any, as maybe specified by the State Government, by notification, tax on the turnover of sales of goods to a department of the Central Government or of a State Government or to a corporation or undertaking, established or constituted by or under a Central Act or an Uttar Pradesh Act, or to a government company as defined in section 617 of the Companies Act, 1956, not being a Nagar Nigam, Nagar Palika Parishad, Zila Panchayat, Nagar Panchayat, Cantonment Board, a university or an educational institution or an institution managed for the time being by an authorised controller, shall, if the dealer furnishes to the assessing authority a certificate obtained from such department or a declaration obtained from such Corporation, Undertaking or Company in such form and manner and within such period as maybe prescribed,
No tax under this Act shall be payable on—
PROVIDED that while granting any exemption under clause (a) or clause (b) or clause (c), the State Government may impose such conditions including the condition of payment of such fees, if any, not exceeding eight thousand rupees annually as may be specified by the State Government by notification in the Gazette.
Explanation: In this section, the expression—
(1) Notwithstanding anything contained in this Act, where the State Government is of the opinion that it is necessary so to do for increasing the production of any goods or for promoting the development of any industry in the State generally or in any districts or parts of districts in particular, it may on application or otherwise, in any particular case or generally, by notification, declare that the turnover of sales in respect of such goods by the manufacturer thereof shall, during such period not exceeding fifteen years from such date on or after the date of starting production as may be specified by the State Government in such notification which may be the date of the notification or a date prior or subsequent to the date of such notification and where no date is so specified from the date of first sale by such manufacturer, if such sale takes place within six months from the date of starting production and in any other case from the date following the expiration of six mont
Notwithstanding anything contained in this Act, the State Government may, by notification, grant concession by such percentage in the rate of tax, not exceeding twentyfive, on the sale of goods manufactured by such industrial unit which provides employment to the persons belonging to the Scheduled Castes, Scheduled Tribes, other backward classes of citizens and minorities in such proportion to the total employment being provided by such industrial units and subject to such conditions and restrictions, as may be specified therein.
Explanation: For the purpose of this section the expression 'other backward classes of citizens' shall have the meaning assigned to it in the Uttar Pradesh Public Services (Reservation for Scheduled Castes, Scheduled Tribes and other Backward Classes) Act, 1994 and the expression 'minorities' shall have the meaning assigned to it under article 30 of the Constitution of India.
Notwithstanding anything contained in section 4A where the State Government is satisfied that certain industrial undertaking has been shifted from one place to another place on account of the order passed by any court, it may, with effect from a date not earlier than July 8, 1996 by notification grant such concession or exemption from tax for such period not exceeding fifteen years and subject to such restrictions and conditions as may be specified therein to such industrial undertaking.
(1) Notwithstanding anything contained in sections 3, 3A, 3AAAA and 3D—
Where tax has been paid on the purchase or sale of raw material or packing material inside the State and such raw material or packing material has been used in manufacture or packing of such goods as are notified by the State Government in this behalf and such goods are sold in the State or in the course of inter-State trade or commerce, the amount of tax paid on the purchase or sale of the raw material or packing material shall, subject to such conditions and restrictions as may be specified in the said notification, be deducted from the tax payable on the sale of such goods—
Notwithstanding anything contained in section 4B, the State Government may, by notification and subject to such conditions and restrictions as may be specified therein, grant exemption or concession from payment of tax on the purchase of such raw material or packing material or both as are used in the manufacture or packing of the goods meant for export as defined under section 5 of the Central Sales Tax Act, 1956.
(1) Where the State Government is satisfied that it is expedient in the public interest so to do, it may by notification, and subject to such conditions and restrictions as may be specified therein, allow a rebate up to the full amount of tax levied on any specified point on,—
(2) The rebate under sub-section (1) may be allowed with effect from a date prior to the date of the notification.
(1) No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be allowed by any appellate or revising authority or the Tribunal unless such objection was taken before the assessing authority at the earliest possible opportunity and unless, in the opinion of the appellate or revising authority or the Tribunal, as the case maybe, a failure of justice has in fact been occasioned thereby.
(2) Where any assessment is set aside or quashed merely on the ground of want of territorial or pecuniary jurisdiction of the assessing authority or on any other ground of a like nature not affecting the substance, any tax already paid by the assessee, to the extent of the liability admitted by him shall not be refundable to him, in consequence of the assessment being so set aside or quashed.
(1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner, as may be prescribed; but assessing authority may in its discretion, for reasons to be recorded, extend the date for the submission of the return by any person or class of persons.
(1A) Before submitting the return under sub-section (1) or along with such return the dealer shall deposit in such manner as may be prescribed the amount of tax due on the turnover shown in such return.
(1B) Where as a consequence of the date for the submission of return being extended under sub-section (1) on the application of any person, the deposit of tax under sub-section (1A) is deferred, there shall be payable interest at the rate of [fourteen per cent per annum]
(1C)
(1) The State Government may require any dealer to submit a return of his turnover of a portion of the assessment year, and the assessing authority may without prejudice to the provisions of section 7, make provisional assessment in respect of such portion of the assessment year in accordance with the provisions of this Act insofar as they maybe made applicable, if the turnover of the dealer as determined by the assessing authority for such portion of the assessment year is not less than such proportion of the amount, if any, specified in or notified under sub-section (2) of section 3 as the period under assessment bears to twelve months.
(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 redeter-mining the turnover and making the assessment for the whole year.
Where during the course of an assessment year the rate of tax on the turnover of any goods or class of goods is varied or an exemption in respect thereof is granted or cancelled, the assessment, so far as it relates to the portion of such turnover for the period after the date of the variation, exemption or cancellation, shall be made on the basis of the rate so varied or the exemption so granted or cancelled.
(1) Where a dealer dies, his executor, administrator or other legal representative shall be deemed to be the dealer for the purposes of this Act and the provisions of this Act shall apply to him in respect of the business of the said deceased dealer:
PROVIDED that—
(2) The provisions of sub-section (1) shall mutatis mutandis apply to a dealer being a partnership firm which may stand dissolved in consequence of the death of any partner.
Notwithstanding anything contained in this Act, but subject to directions of the State Government, the assessing authority may agree to accept a composition money either in lump sum or at an agreed rate on his turnover in lieu of tax that may be payable by a dealer in respect of such goods or class of goods and for such period as may be agreed upon:
PROVIDED that any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the period of assessment during which the changed rate remains in force.
Explanation: For the purposes of this section the assessing authority includes an officer not below the rank of [Trade Tax Officer]
(1) The amount of turnover, determined in the prescribed manner shall if such amount is not in the multiple of ten be rounded off to the nearest multiple of ten rupees, that is to say, a part of ten rupees which is less than five rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded off shall be deemed to be the turnover of the assessee for the purposes of assessment of tax under this Act.
(2) The amount of tax, fee, interest, penalty or any other sum payable or the amount of refund due under the provisions of this Act shall, where such amount contains part of a rupee, be rounded off to the nearest rupee, that is to say, a part of a rupee which is less than fifty paise shall be ignored and any other part shall be counted as one rupee.
Notwithstanding anything contained in this Act, no tax, fee, interest or penalty under this Act shall be recovered and no refund shall be allowed if the amount involved for any assessment year is less than five rupees.
(1) The tax admittedly payable shall be deposited within the time prescribed or by the thirty-first day of August, 1975, whichever is later failing which simple interest at the rate of [fourteen per cent per annum]
Explanation: For the purposes of this sub-section, the tax admittedly payable means the tax which is payable under this Act on the turnover of sales or, as the case may be, the turnover or purchases, or of both, as disclosed in the accounts maintained by the dealer, or admitted by him in any return or proceeding under this Act, whichever is granted, or, if no accounts were maintained then according to the estimate of the dealer and includes the amount
(1) Every dealer—
(1) Any person intending to establish a business in Uttar Pradesh for the purpose of manufacturing goods for sale of a value exceeding [two lakh rupees]
(2) The application for provisional registration shall be verified in the prescribed manner, and shall be accompanied by satisfactory proof of payment of a fee of one hundred rupees for the first assessment year or part thereof and fifty rupees for every subsequent assessment year or part thereof, for which it has been made.
(3) If the assessing authority, after making such enquiry as it may co
If any dealer, to whom the provisions of section 8A or section 8B apply—
[(2) Where it appears necessary to the Assessing Authority so to do—
It may, by an order in writing and for reasons to be recorded therein, direct, before the grant or, as the case may be, renewal of such certificate or at any time while such certificate is in force, that the dealer or the person concerned shall furnish, in the prescribed manner and within such time, as may be specified in the order, such security or, if the dealer or the person concerned has already furnished such security, such additional security, of any nature, as may be specified, for all or any of the
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