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._._.-- UTTAR PRADESH SARKAR

VIDHAYIKA ANUBILM3-1

No. 4889(2)/XV11-V-1-167-76 Dated Lucknow, November 19, 1976

NOTIFICATION Miscellaneous

IN pursuance of the provisions-of clause (3) of Article 348 of the Constitution of India, the Governor is Weased to o.der the publication of the following English translation of the Uttar -Pradesh Pasha Krya-Kar Adhiniyam, 1976 (Uttar Pradesh Adhiniyam SanIchya 36 - of 19761, as passed by the Uttar Pradesh Legislature and assented to by the Governor on November 47, 1976:

THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976 (U. 13 .. ACT NO. 36 OF 1976) ,--,

(As passed by the Uttar. Pradesh Legislature) AN

. ACT to provide for the levy of a tax on the purchase of cattle in Uttar Pradesh

IT IS HEREBY enacted in the Twenty-seventh Year of the Republic of India as follows:—

CHAPTER Preliminary

1. (1) This Act may be called the Uttar Pradesh. Cattle Purchase Tax Short title, ' Act, 1976. extent and corn- -

(2) It extend; to the whole of Uttar Pradesh. meacement.

It shall come into force on such date as the State Government may, by notification, appoint in that behalf.

2. In this Act— Definitions. "appellate authority" means the Cattle Tax Appellate Authority

appointed under this Act; "assessing authority" means the Cattle Tax Assessing Authority

appointed under this Act;

l m fin amartmrfi, 19 was, 1575 smug-sir (am 3 ir'Faq) 91% at: it at E ) l—r-EEEET/E‘: ”r may-"33‘? . . 3 2—455: an 3W1 (we) 5 3—3:: >57 aim (at :1 first) 5 4—-‘7TE‘ on aim (met; 5 s—gw . 1 . . . i 5 ,6__fi.g an afin (1713'?) 1 . . . . . io 7—4772: an arm": (a?) . , . . .' . i 10 234—4751 (Fr? In mar) . . . , . . 10 9——TT£7 . . . . . i 1 5 1 Ono-sat a? 2:; (a? m mar) . . ' ’. . 15 1 1—4??? . . . . . 20 . 12-—E"T$1 mire“: ' .. .. .. 20 13——3‘z (at :11 1,73?) .. .. .. 25, 14——§'=3 .. .. ’30 15——§r—r zn ale . . . . . so 15——-=€Wfi (:1 2:11:75?) . . . . l i . so Wen—Jami” an aim? sq Eliifiifi a? e‘ 55% a- 3 a} fafga as“? m x UTTAR PRADESH SARKAR VIDHAYIK'A ANUBHAG-I No. 4S89(2)/XVH-V-1—167—76 Dated Lac/snow, November 19, 1976 NOTIFICATION Miscellaneous "=- of the provisions-of clause (3) of Article 348 of the Constitution of India, the Jed to older the publication of the following English translation of the Uttar Krya-Kar Adhiuiyam, 1976 (Uttar Pradesh Adhiniyam Sankhya 36 of1976)’, as Pradesh L ture and assented to by the Governor on November :17, IN pursuan Governor is ' .Pradesh Pa passed by th 1976: . THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976 (U. P. ACT No. 36 OF 1976) m ' (As passed by the Uttar.Pradesh Legislatme) AN ACT improvide for the levy of a tax on the purchase of Caitle in-Uttar Pradesh - IT is HEREBY enacted in the Twenty-seventh Year of the Republic of India as follows:— CHAPTER I Preliminary 1. (1) This Act may be called the Uttat Pradesh Cattle Purchase Tax Short title, Act, 1976. extent and com- (2) It extends to the whole of Uttar Pradesh. mencemem. (3) It shall come into force on such date as the State Government may, by notification, appoint in that behalf. 2. In this Act— Definitions. (1) “appellate authority" means the Cattle Tax Appellate Authority appointed under this Act; . . (2) “assessing authority" means the Cattle Tax Assessing Authority appointed under this Act;

6 \ti SIRT 9iFfThilTif •I'i, 9 7-1q;TK, 19 7 6

Levy of tax on purchase of cattle.

Exemption from other taxes.

Power of the State Government to exempt.

Appointment _of authorities.

Farming out of the right to collect the tax.

"cattle" means a cow, buffalo, camel, elephant, horse, donkey. pony, goat, sheep or swine or the progeny of any of them, whether male or female, and of any age; •

"cattle purchase tax" or "the tax" means the tax levied under _ this Act;

"collecting authority" means the Cattle Tax Collecting Authority appointed under this Act;

(6)' "market" means a hat, fahl or exhibition where mass transactions. of sale of cattle are settled, entered into or effected, held within such area and such period •as may be prescribed;

"price" means the amount paid or payable by the purchaser as consideration for the purchase of cattle whether in cash or kind, and when in kind its cash equivalent and in case of a transaction of pledge, also includes the amount secured by the pledge;

"purchaser" means a person purchasing cattle in a market, whether on his own behalf or on behalf of another, and includes a pawnee of a cattle pledged in a market ;

"sale" means a transfer of ownership in exchange for a price, and includes a transaction of pledge, and the term "purchase" shall be construed correspondingly;

"seller" means a person selling cattle in the market, whether on his own behalf or on behalf of another.

CHAPTER II Imposition of the Tax

8. On and from the date notified by the State Government in this behalf there shall be paid to the State Government by the purchaser in a market, a tax to be called cattle purchase tax, on every transaction of sale of cattle. at •the rate given in the Schedule.

Explanation—A purchase made at any place within the radius of five kilometres of the place where a market is being held shall be deemed to be a purchase in the market.

4. No tax, cess, duty or other levy on the sale or purchase of cattler under any other Uttar Pradesh Act shall be payable where in respect of transaction a tax is payable under this Act.

5. The State Government may, in the interest of the general public, by notification exempt any purchaser or class of purchasers from the payment of the tax.

CHAPTER III Realisation of the tax and penalty

6. The State Government may by notification appoint for a particular area or a particular market any person, either by name or by designation —

a "Cattle Tax Assessing Authority" to perform the functions of assessing the tax and penalty and to perform any other function as may be prescribed;

a "Cattle Tax Appellate Authority" to hear and dispose of appeals provided for in this Act;

a "Cattle Tax Collecting Authority" to collect or realise the tax and penalty under this Act:

Provided that the same Authority may be appointed for the same . function in more than one area or market or, more than one person may be appointed for the same functions in a particular area or market.

7. (1) The State Government may lease the right to collect the tax in, a market, to any person by public auction or by private negotiations, for a period not exceeding two years at any one time, on such terms and conditions as the State Government may deem fit.

(2) In the case of lease under sub-section (1) the lessee and every person -- appointed by him as his agent for the purpose of collection of the tax shall be deemed to be a collecting authority appointed under this Act.

s . an? Erin swarm we, 19 water, 1976 (3) “cattle” means a cow, buffalo, camel, elephant, horse, donkey. pony, goat, sheep or swine or the progeny of any of them, whether male or female, and of any age; (4) “cattle purchase tax" or “the tax” means the tax levied under ,2: this Act; ' (5) “collecting authority” means the Cattle Tax Collecting Authority appointed under this Act; (6)“ "market” means a hat, fair?) or exhibition where mass transaction; of sale of cattle are settled, entered into or eEected, held within such area and such period as may be prescribed; (7) "price” means the amount paid or payable by the purchaser as consideration for the purchase of cattle whether in cash or kind, and; when in kind its cash equivalent and in case of a transaction of pledge, also includes the amount secured by the pledge; (8) "purchaser“ means a person purchasing cattle in a market, whether on his own behalf oron behalf of another, and includes a pawnee of’ a cattle pledged in a. market ; (9) “sale” means a transfer of ownership in exchange for a price, and includes a transaction of pledge, and the term "purchase” shall be construed correspondingly ; ' (10) “seller” means a person selling cattle in the market, whether on his own behalf or on behalf of another. CHAPTER II Imposition of the Tax Levy of tax on 3. On and from the date notified by the State Government in this behalf purchase of cattle. there shall be paid to the StateGovernment by the purchaser in a market, a tax to be called cattle purchase tax, on every transaction of sale of cattle at the rate given in the Schedule. Explanation—A purchase made at any place within the radius of five kilometres of the place where a market is being held shall be deemed to be a purchase in the market. Exemption from 4. No tax, cess, duty or other levy on the sale or purchase of cattle, ”he" taxes. under any other Uttar Pradesh Act shall be payable where in respect of transaction a tax is payable under this Act. Power or the 5. The State Government may, in the interest of the general public, . State Government by notification exempt any purchaser or class of purchasers from the payment to “amp" of the tax. CHAPTER III Realisatz'on of the tax and penalty Appointment :of 6. The State Govemment may by notification appoint for a particular authorities. area or a particular market any person, either by name or by designation— (a) a "Cattle Tax Assessing Authority" to perform the functions of assessing the tax and penalty and to perform any other function as may be prescribed; (b) a “Cattle Tax Appellate Authority” to hear and dispose of appeals provided for in this Act; (e) a “Cattle Tax Collecting Authority” to collect or realise the tax and penalty under this Act: Provided that the same Authority may be appointed for the samG'v ‘3‘:- function in more than one area or market or, more than one person may be appointed for the same functions in a particular area or market. Farming out of 7, (l) The State Government may lease the right to collect the tax in}: ' , t‘lgznaggttocollect a market,'to any person by public auction or by private negotiations, for a- ' period not exceeding two years at any one time, on such terms and conditions- ' as the State Government may deem fit. (2) In the case of lease under sub-section (1) the lessee and every person appointed by him as his agent for the purpose of collection of the tax sham 2 be deemed to be a collecting authority appointed under this Act. '

797 5R7f WEIT9 < c , 19 ;NWT, 1976

, 8, (1) A person not in the service of the Government, appointed Collect- Security.

l og , Authority under section 6 shall be required to furnish security adequate 0 ensure the deposit in Government Treasury of the realisations made under dm Act.

, (2) A lessee under sub-section (1) of section 7 shall be required to furnish ,coch security for due fulfilment of the terms and conditions of the lease as the State Government may direct.

9, (1) In case of non-payment of the tax ori demand, the Collecting power of seizure 'Authority may seize the cattle and upon such seizure the cattle shall be produced of cattle. before the assessing authority.

(2) If the tax, together with penalty if any imposed, and expenses arising r frona such seizure is paid within 24 hours from the seizure, the cattle shall be. released.

(3) If the dues mentioned in sub-section (2) are not paid within the said period the assessing authority may sell the cattle and after deducting the tax,

.-the penalty, if any, imposed and the expenses occasioned by such seizure and tale, refund the balance, if any, to the owner of the cattle :

Provided that noltax under this Act shall be payable by the purchaser at ,suct, ale by the assessing authority.

N. If a purchaser fails to pay the entire amount of the tax payable by Penalty for

'Jinn the time of purchase or within the prescribed period, he shall be rn-payment of liible to pay in addition to tax due, penalty as imposed by the assessing he tax. mthority :

I. Provided that no penalty shall be imposed without giving to the purchaser an opportunity of being heard:

Provided further that the amount of penalty shall not exceed five times the amount of the tax remaining unpaid.

II. The Collecting Authority shall deposit all amount realised by him Deposit in Tres- ;in the Government Treasury within three days of realisation failing which sury and penalty

he shall be liable to pay, besides the amount so realised, a penalty imposed on default. by the assessing authority:

Provided that no penalty shall be imposed without giving him an oppor- tunity of being heard:

Provided further that the amount of penalty shall not exceed the amount of money due from him.

- 12. Any amount of the tax, penalty or other amount due under this Act, Recovery as land

Fshal Authority.

l be recoverable as arrears of land revenue on a certificate of the assessing revenue.

CHAPTER IV

Appeals

13. (1) Any person aggrieved by an order assessing the tax, or imposing Appeals. ' Penalty under section 10 or section 11 may within thirty days of the order

being communicated to him, appeal to the appellate authority in the prescribed manner:

Provided that no such appeal shall be entertained unless it,is accompanied by satisfactory proof of payment of not less than one-half of the tax assessed and penalty, if any, imposed on the person preferring the appeal.

The appellate authority may admit an appeal after the expiry of the Period referred to in sub-section (1) if it is satisfied that there was sufficient cause for not preferring the appeal within that period.

The appellate authority shall, after affording the appellant an oppor- tunity of being heard, pass such order in the appeal as it thinks fit and that order shall be final.

retrain 3mm K m,19 FEW,1976 , ”3. (l) A person not in the service of the Government, appointed Collect- Security, .5' Authority under section 6 shall be required to furnish security adequate to ensure the deposit in Gujernment Treasury of the realisations made under :11115 Act. (2) A lessee under sub—section (1) of section 7 shall be required to furnish inch security for due fulfilment of the terms and conditions of the lease as the State Government may direct. 9. (1) In case of nonpayment of the tax on demand, the Collecting power ofsgizure LAuthority may seize the cattle and upon such seizure the cattle shall be produced of cattle. before the assessing authority. ,‘ (2) If the tax, together with penalty if any imposed, and expenses arising from such seizure is paid within 24 hours from the seizure, the cattle shall he released. (5) If the clues mentioned in subsection (2) are not paid within the said _ riod the assessing authority may sell the cattle and after deducting the tax, “the penalty, if any, imposed and the expenses occasioned by such seizure and sale, refund the balance, if any, to the owner of the cattle: . _' Provided that nogtax under this Act shall be payable by the purchaser it such ale by the assessing authority. - . ' ' Pe alty for 1(‘. If a purchaser fails to pay the entire amount of the tax payable by nonnpaymem of -/t the time of purchase or within the prescribed period, he shall be ‘h t . J . a . . . 6 3X. ble to pay in addition to tax due, penalty as imposed by the assessmg iuthority : , Provided that no penalty shall be imposed without giving to the purchaser " an opportunity of being heard: Provided further that the amount of penalty shall not exceed five times i- the amount of the tax remaining unpaid. II. The Collecting Authority shall deposit all amount realised by him Depositin Trea- '.i"i_i the Government Treasury within three days of realisation failing which surydeapgltpenalty flit; shall be liable to pay, besides the amount so realised, a penalty imposed on ‘ ‘:by the assessing authority: ; Provided that no penalty shall be imposed without giving him an oppor- tunity of being heard: A Provided further that the amount of penalty shall not exceed the amount of money due from him. _ 12. Any amount of the tax, penalty or other amount due under this Act, Recovery as land ‘Sllall be recoverable as arrears of land revenue on a certificate of the assessing IGVWM ] . {authority CHAPTER IV Appeals f 13. (l) Any person aggrieved by an order assessing the tax, or imposing Appeals- “Q penalty iinder section 10 or section 11 may within thirty days of the order bemg communicated to him, appeal to the appellate authority in the prescribed manner: Provided that no such appeal shall be entertained unless itais accompanied by satisfactory proof of payment of not less than one-half of the tax assessed and penalty, if any, imposed on the person preferring the appeal. _ _ (2) The appellate authority may admit an appeal after the expiry of the Period referred to in sub-section (1) if it is satisfied that there was sufficient Etuse for not preferring the appeal within that period. : (3) The appellate authority shall, after affording the appellant an oppor- C'lunlty of being heard, pass such order in the appeal as it thinks fit and 1 lhalt order shall be final. 16., ,w

7a7 srfFt ITFrur—otrr Trziz, 19 aqrai:. 1 9 7 6

CHAPTER V

Miscellaneous

P r to enforce a armee, etc. 14. For the purposes of carrying out the provisions of this Act the assess..

ing authority and the appellate authority shall have the same powers as vested in a civil court under the Code of Civil Procedure, 1908, while trying:: a suit in respect of— ,

(a) enforcing attendance of any person and examining him on or affirmation ;

Rectification o mistakes.

Bar to suits and proceedings.

Rules.

compelling the production of any documents ;

issuing commission for the examination of any witness or fol. local investigation or for examination of accounts and

• passing such interim orders as may be necessary in the ends of

justice;

and any proceeding before such authority under this Act shall be deemed to'I5 be a judicial proceeding for the purposes of sections 193 and 228 of the Indian Penal Code.

The assessing authority or the appellate authority may, at any dine - within one year from the date of assessment or disposal of appeal, rectify any mistake apparent on the face of the record of the assessment or appeal:- as the case may be :

Provided that no rectification having the effect of enhancing the liability of the purchaser shall be made without allowing him an opportunity of being heard. ••,t,

No suit shall lie in any court for the purpose of questioning ally order made under this Act, and no prosecution, suit or other proceeding shall':; lie against any authority or the State Government for anything done in god--) faith under this Act. •

(1) The State Government may by notification make rules to carr);.: • out the purposes of this Act. ,

(2) Without prejudice to the generality of the foregoing powers, such:. rules may provide for•

• , (a) the delimitations of a market. according to area and period

Gt the manner in which the tax shall be assessed paid or collected,:1-:;::

:•14:4 the forms and registers to be maintained by the various authorities;

‘• the manner of farming out under section 7 the collection of talv.l'

the seizure, custody and release of cattle under section 9 ;

the form and manner of appeal under section 13 and the court tee7 payable thereon ;

the procedure to be followed by any officer or authority in the t . performance of functions under this Act ;

the making of refunds of amounts realised in excess ; :

the information to be furnished to the assessing authority by- seller selling cattle in a market or by a person on whose land market is held ;

the forms and the manner of service of notices and orders;

any other matter which is to be, or may be presaibed.

I P rtoeut‘orce a‘ lance, etc. Rectification of mistakes. Bar to suits and promedings. Rules. sat afar wart???“ nae, 19 amt. 1975 CHAPTER V Miscellaneous 14. For the purposesol carrying out the provisions of this Act the asses; ing authority and the appellate authority shall have the same powers as ar'f vested in a civil court under the Code of Civil Procedure, 1908, while tryiii I- a suit in respect of-— Lg“- (a) enforcing attendance of any person and examining him on oziifi or aflinnation ; ; ’ (b) compelling the production of any documents; (c) issuing commission for the examination of any witness or foe local investigation or for examination of accounts 2 and . . I. 1 _ (ti) passmg such interim orders as may be necessary in the ends of .‘ Justice; ‘ ; '1. land‘any proceeding before such authority under this Act shall be deeméd'to”? be a judicial proceeding for the purposes of sections 193 and 228 of "the? Indian Pepal Code. ' I 15. The assessing authority or the appellate authority may, at any tiiné’ within one year from the date of assessment or disposal‘ of appeal, rectify” any mistake apparent on the face of the record of the assessment or appeal, as the case may be: ' ’- 3 : Provided that no rectification having the effect of enhancing the liability: of the purchaser shall be made without allowing him an opportunity of beinngv heard. 16. No suit shall lie in any court for the purpose of quationing any order made under this Act, and no prosecution, suit or other proceeding shal lie against any authority or the State Government for anything done in good faith under this Act‘ r . 17. (l) The State Government may by notification make rules to carry". out the purposes of this Act. :' (2) Without prejudice to the generality of the foregoing powers. su rules may provide for— . J (a) the delimitations of a marketzaccording to area and period (b) the manner in which the tax shall be assessed paid or collected (c)_ the forms and registers to be maintained by the various authorities; (:1) the manner of farming out under section 7 the collection of ta}; (e) the seizure, custody and release of cattle under section 9 ; (f) the form and manner of appeal under section 13 and the co'ut’t'iv payable thereon ; . r . (g) the procedure to be followed by any officer or authority in the. performance of functions under this Act; _ a ; _(h) the making of refunds of amounts realised in excess; (i) the information to be furnished to the assessing authority bY'fl seller selling cattle in a market or by a person on whose land SUC, _ market is held; ' (7) the forms and the manner of service of notices and orders; : (/1) any other matter which is to be, or may be prescribed.

.3sn 397 Wit StillUauniqZ, 19 7.4 t, 1976

9

SCHEDULE (See SECTION 3)

Name of Cattle Pate of the tax per head

Rs. Goat or Sheep (male or female). 3

Buffalo Calf (male) 5

Cgmel Calf (male or female) 5

Cow Calf (female) 5

Swine 5

Buffalo Calf (female) 10

Cow Chalf (male) 10

S. I ,key (male or female) 10

Cow 15

Mole or poney (male or female) 15

Buffalo (male) 20

Horse or mare 20

13 Camel (male or female) 25

Buffalo (female) 30

Bullock or Bull 30

1 6. Elephant (male or female) Explanation—A calf means a young of cattle of such age as may Fe prescribed.

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eaznévrwmzwrw, 1'9 “law, 1976 SCHEDULE (See SECTION 3) Name of Cattle Rate of the tax per ‘ head . Rs. 1. Gpat or Sheep (male or female). h. .. , . ' 3 2. Buffalo Calf (male) 5 3. ngmel Calf (male or female) 5 4. Cow Calf (female) 5 5 Swine . . .. .. . . 5 6 Buffalo Calf (female) ,. , . . , 10 7 Cow Chalf (male) . , . . . . . . 10 8' I lxey (male or female) . . .. . . ‘ 10 9. Cow . . . . . . . . . e . 15 10 Mole or poney (male or female) .. _ . 15 - u Buffalo (male) .. .. .. . _ .e 20 12 Horse of mate .. .. 4 . e 20 13 Camel (male or female) . A . . . , 25 14. Buffalo (female) . e . . . . . e 30 15 Bullock or Bull . . . . . . . . 30 l 6. Elephant (male or female) _ . . 50 Explanation—A calf means a young of cattle of such age as may he prescribed. with, mmwafiw, aha! q'lo qua qofio—qo-flo 384 am (mmn—lwe—Mo (#0) l