| [Uttarakhand Act No. 22 of 2015] | [9th November, 2015] |
An Act further to amend the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008
Be it enacted by the Uttarakhand Legislative Assembly in the Sixty-sixth Year of the Republic of India, as follows-
1. Short title and commencement.- (1) This Act may be called the Uttarakhand Tax on Entry of Goods into Local Areas (Amendment) Act, 2015.
(2) It shall come into force at once.
2. Amendment in Section 4.- In Section 4 of the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (hereinafter referred to as the principal Act), the following sub-section shall be substituted, namely-
"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 twenty per cent 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 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.".
3. Addition Section 4-A.- In the principal Act, after Section 4, the following new Section 4-A shall be added, namely-
"4-A. Tax on e-commerce-The Commissioner, with prior approval of the State Government, may by notification formulate a simple procedure for the collection of entry tax on entry of specified goods into local area of State of Uttarakhand made through online purchase or e-commerce and such procedure may also provide for collection of entry tax from a transporter/courier/delivery agent/agent/goods carrier and any other person (importer), who intends to bring such goods, whether on his own account or on behalf of any other person, into the State from outside the State or outside the country, in connection otherwise of business or for personal use and such a transporter/courier/delivery agent/agent/goods carrier and any other person (importer) shall be liable to pay entry tax on total value of such goods at such rate and in such manner, as may be prescribed thereunder.".