Uttarakhand act 013 of 2001 : Uttar Pradesh Tax on Entry of Goods Act (Uttaranchal Amendment) Act, 2001

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Uttar Pradesh Tax on Entry of Goods Act (Uttaranchal Amendment) Act, 2001.

(2) It extends to the whole of Uttaranchal.

(3) It shall come into force with effect from 26-2-2001.

Section 2. Amendment of section 4(1), 4(3), 4(6)

Wherever in principal Act,

2. Amendment of section 4(1), 4(3), 4(6).- (1) The word "Uttaranchal" is substituted for the words "Uttar Pradesh" in section 4(1) and 4(3).

(2) The words "Assembly is substituted for the words "Legislative" in section 4(6).

Section 3. Insertion of a new section 4A

3. Insertion of a new section 4A.- After section 4 of the Principal Act section 4A(1), (2), (3), (4) and (5) with specific provision shall be inserted namely:-

Realisation of tax through manufacturer:

"4A(1) Notwithstanding anything contained in any other provisions 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.

(2) The manufacturer receiving the tax under sub-section (1) shall submit to the assessing authority a return in respect of the goods supplied, and he in such manner and within such time as may be prescribed.

(3) Where any manufacturer refuses to receive, or fails to deposit the tax under this section he shall be liable to pay the tax alongwith the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenues.

(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 in to the local area it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1):

Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods.

(5) The provisions of section 5 shall not apply to a person making payment of the tax under sub-section (1) and such person shall not be assessed, or required to submit a return, under this Act.

Special provision with respect to the tax paid to the manufacturer before the commencement of this Ordinance:

(1) Where any person has paid to the manufacturer before the commencement of this Ordinance, the lax payable under the principal Act, the manufacturer shall within one month from such commencement, deposit the tax so paid in the manner prescribed under the principal Act and shall also submit to the assessing authority a return in respect of the tax and the Goods for which the tax has been realised by him.

(2) Where any manufacturer fails to deposit the tax in accordance with sub-section (1) he shall be liable to pay the tax along with interest and penalty if any payable thereon which shall be recoverable as arrears of land revenue.

Section 4. Amendment of section 4(4)

4. Amendment of section 4(4).- The words "Uttaranchal Act" is substituted for the words "Uttar Pradesh Act in the Principal Act.