Preamble
Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) (third Amendment) Act, 2003 (Third Amendment) Act, 2003*
| [Uttaranchal Act No. 25 of 2003] | [6th January, 2004] |
An Act further to amend The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaption and Modification Order, 2002) Act, 2003 (Act No. 03 of 2003)
It is Hereby enacted by the State Assembly in the Fifty-fourth Year of the Republic of India as follows:-
Section 1. Short title, extent and Commencement
1. Short title, extent and Commencement.- (1) This Act may be called The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) (third Amendment) Act, 2003 (Third Amendment) Act, 2003 (Third Amendment) Act, 2003.
(2) It extends to whole of Uttaranchal.
(3) It shall come into force with immediate effect.
Section 2. Addition of a new proviso in sub-section (2) of Section 21 of principal Act
2. Addition of a new proviso in sub-section (2) of Section 21 of principal Act.- In The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) (third Amendment) Act, 2003 (Third Amendment) Act, 2003, in sub-section (2) of Section 21 the following proviso shall be added after the fifth proviso:
"Provided also that notwithstanding any thing contained in this sub-section, where the State Govt. is of the opinion that due to any extra-ordinary circumstances prevalent at the time in the State or any part of it, it will be difficult to complete assessment or reassessment in any case or class of cases within the time prescribed under this sub-section, it may by notification in the Gazette extend the time limit prescribed under this sub-section for making assessment or reassessment in such a case or class of cases",
Section 3. Amendment of Section 28-A
3. Amendment of Section 28-A.- In the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1943) (Adaptation and Modification Order, 2002)-
(1) In sub-section (2) of Section 28-A for clause (a) the following clause shall be substituted namely:-
"(a) the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled in and signed by him and the driver or any other person-in-charge of any vehicle carrying any such goods shall carry with him the copies of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed and shall deliver one copy of such declaration:-
(i) where such goods are brought by a road on which a check-post or barrier is established under Section 28, to the officer-in-charge of such ??? harrier before crossing the check-post or barrier, and
(ii) where such goods are brought by a road on which no such check-post or barrier is established, to the officer-in-charge of the nearest check-post or barrier established under the said Section before transporting such goods further within the State.
And the other copy of the declaration and the remaining documents along with the goods to the importer or his agent.
(2) In sub-section (2) clause (c) shall be deemed omitted.