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No. 1789/XVII-V-I-69-76
IN pursuance of the provisions of clause (3) of Article 348 of the Consti-H
tution of India, the Governor is pleased1 to order the publication of ithOH.
following English translation of the Uttar Pradesh Motor Spirit, Diesel Oil
Tatha Alcohol Bikri•Karadhan (Sanshodhan) Adhiniya_m, 1976 (Uttar Pradesh'
Adhiniyam Sankhya 8, 1976), as passed by the Uttar Pradesh Legislature and
assented to by the Governor on April -16, 1976 :
THE UTTAR PRADESH SALES OF MOTOR SPIRIT, DIESEL OIL AND ,
ALCOHOL TAXATION (AMENDMENT) ACT, 1976
[U. P. Act no. 8 of 1976]
(As PASSED BY THE UTTAR PRADESH LEGISLATURE)
AN
ACT
further to amend the United Provinces Sales of Motor Spirit, Diesel Oa'
and Alcohol Taxation Act, 1939 and to validate certain taxes levied'
thereunder.
,
IT IS HEREBY enacted
.
‘ in the Twenty-seventh Year of the Republic of India.
as follows :— r.:
Short title. I.
This Act may be called the Uttar Pradesh Sales of Motor Spirit, DieSel.
Oil and Alcohol Taxation (Amendment) Act, 1976.
Amendment of
2. In the preamble of the United Provinces Sales of Motor Spirit, DieSeh
the preamble. Oil and Alcohol Taxation Act, 1939, hereinafter referred to as the principal
Act, f or the words "sales of motor spirit, diesel oil and alcohol" the words "saleF
or purchase of motor spirit, diesel oil and alcohol" shall be
substituted and ,be'
deemed to have been substituted with effect from April 23, 1974.
Amendment of
3. In section 3 of the United Provinces Sales of Motor Spirit, Diesel .01
section 3 of U. P and Alcohol Taxation Act, 1939 for
subsection (I) the following sub-sections.
Act 1 of 1939. shall be substituted and be deemed to have been
substituted with effect froul:
April 23, 1974, namely
"(1) There shall be levied with effect from May, 2, 1974—
(a) on the first sale of motor spirit or diesel oil in the Stater,:
tax at the rate of 25 poise per ate in the case of motor spirit 0"
10 Oise per litre inthet case of diesel oil; and, such tax shall ..t.'be
' . 'payable iri the prescribed manner by the dealer effecting such sa!e;'
EFF! 9&5! awarm we, .1 7 aster, 197 6
Short title.
Amendment of
the preamble.
Amendment of
section 3 of U. 1’
Act 10f 1939.
e“: at #2 Eat mine-fem mum, zit? it? at: $1 gnaw tied fees} 651:? afi
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we fast} mt 'mmft I ” ‘
No. 17 89/XVII-V-l—69-7 6
IN pursuance of the provisions of clause (3) of Article 348 of the Cons
tution of India, the Governor is pleased; to order the publication of 1.1
following English translation of the Uttar Pradesh Motor, Spirit, Dieselpilx
Tatha Alcohol Bikri-Karadhan 3(Sanshodhan) Adhiniyam, 1976 (Uttar Pradesli‘n
Adhiniyam Sankhya 8, __1976), as passed by the Uttar Pradesh Legislature and"
assented to by the Governor on April ‘16, 1976: 4 '2' A
THE UTTAR PRADESH SALES OF MOTOR SPIRIT, DIESEL OIL AND
ALCOHOL TAXATION (AMENDMENT) ACT, 1976 i <
'[U. 1’. Act 110. 8 of 1976]
(As PASSED BY THE U’ITAR PRADESH LEGISLATURE)
AN
- ACT
further to amend the UnitedProi/imei Sales of Motor'Spi‘rit, Dierel ‘.
and Alcohol Taxation Act, 1939 and to validate certain taxes Viewed
thereunder.
IT IS HEREBY enactedxin the Twenty-seventh Year of the Republic of Indifi'
as follows :— / v
1:1.
.1. This Act may be called the Uttar Pradesh Sales of Motor Spirit, Dies
Oil and Alcohol Taxation (Amendment) Act, 1976. =
2. In the preamble of the United Provinces Sales of Motor Spirit, Dies?“
Oil and Alcohol Taxation Act, 1939, hereinafter referred to as the prinup 5
Act, for the words “sales of motor spirit, diesel oil and alcohol" the words “‘53169:
or purchase of motor spirit, diesel oil and alcohol" shall be substituted and ,be'
deemed to have been substituted with effect from April 23, 1974. up
nces Sales of Motor Spirit, Diesel-foil"
section (I) the following sub-seem“;
been substituted with effect from
3. In section 3 of the United Provi
and Alcohol Taxation Act, 1939 for sub-
shall be subrtituted and be deemed to have
April 23, 1974, namely :—
' “ (1) There shall be levied with effect from Mayl2, 1974:
(a) on the first sale of inotor spirit or diesel oil in the State: .-
lin‘e in the case of motor spint
tax at the rate of 25 paise per ’ .
10 paise per litre in the case oi diesel- 011; and, such tax shal ,7
"payable in the prescribed mannervby the dealer effecting such 53
saw 3;pErral( Trve, 17 v317, 1976 3
(b) at the point of first purchase of alcohol in the State, a tax at
the rate of 40 paise per litre for the first million litres and at the
rate of 20 paise per litre for the remainder, payable by the purchaser,
and which shall be collected and paid in the prescribed manner to
the State Government:
Provided that any sale of motor spirit or diesel oil by a dealer
which is the first sale thereof in the State on or after May 2, 1974,
shall, for the purposes of this sub-section, be deemed to be the first
sale thereof in the State, notwithstanding that it may have been the
subject of any other transaction of sale within the State before the
said date."
+Mr qr/ ritEK
Rtha
4107R0‘0410--70 tO 37 91 0 (RiaT0)--1976--650 NO I
(b) at the point of first purchase of alcohol in the State, a tax at
the rate of 40 paise per litre for the first million litres and at the
rate of 20 paise per litre for the remainder, payable by the purchaser,
and which shall be collected and paid in the prescribed manner to
the State Government:
Provided that any sale of motor spirit or diesel oil by a dealer
which is the first sale thereof in the State on or after May 2, 1974,
shall, for the purposes of this sub-section, be deemed to be the first
sale thereof in the State, notwithstanding that it may have been the
V subject of any other transaction of sale within the State before the
said date."
man a,
ham an: “Tara,
Hffia I
‘r 'fibqaogod‘mnqo Ifio 37 we (Faaro)——197e_—sso (fie) l
- 00000001
- 00000002
- 00000003