Uttar Pradesh act 11 of 1978 : The UTTAR PRADESH TAXATION LAWS (AMENDMENT AND VALIDATION) ACT, 1978

Date: 26 Apr 1978

Department

Department of Vidhai Anubhag - 1

Ministry

Ministry of Vidhai

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Kfr'vr wra qmi, Triaa

. No. 1172/XV1I-V-1-17-1978 Dated Lucknow, April 27, 1978

IN pursuance of the provisions of clause (3) . of Article 348 of the Constitu- tion of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Karadhan Vidhi (Sanshodhan Aur Vaidhikaran) Adhiniyam, 1978 (Uttar Pradsh Adhiniyam Sankhya II of 1978), as passed by the Uttar Pradesh Legislature and assented to by the Governor on Ajril 26, 1978

• ;

THE UTTAR PRADESH TAXATION LAWS (AMENDMENT AND VALIDATION) ACT, 1978

[U. P. ACT No. 11 OF 1978] (As passed by the Uttar Pradesh Legislature)

AN ACT

Pinner to amend the U. P. Sales Tax Act, 194-8 and the Indian Stamp Act, 1899 and to validate certain acts and proceedings and to provide for matters incidental thereto or connected therewith. IT is liEREBy enacted in the Twenty-ninth Year of the Republic of India

as follows :--

CHAPTER I

Preliminary I. This Act may be called the Uttar Pradesh Taxation Laws (Amendment

and Validation) Act, 1978. Short title.

3372:1me 27m,197s . No. 1172/XVlI-V—l-17-1978 Dated Lucknow, April 27, 1978 ' Ajril 26, 1978; THE U'I-‘I‘AR PRADESH TAXATION LAWS (AMENDMENT AND VALIDATION) ACT. 1978 [U. P. ACT N01 11 OF 1978] (A: passed by the Uttar Pradesh Legislature) ‘ AN ACT incidental thereto or connected therewith. . .» as follows :— CHAPTER I Preliminary and Validation) Act, 1978. IN pursuance of the provisions of clause (3)' of Article 348 of the Constitu— tion of India, the Governor is pleased to order the publication of the following ,' English translation of the Uttar Pradesh Karadhan Vidhi (Sanshodhan Am- 1. ' Vaidhikaran) Adhiniyam, 1978 (Uttar Pradtzsh Adhiniyam Sankhya ll of 1978), ‘ _ as passed by the Uttar Pradesh Legislature and assented to by the Governor on _ luTtheT to amend the U. P. Sales Tax Act, 1948 and the Indian Stamp Act, 1899 and to validate certain acts and proceeding: and to provide for matters IT IS HEREBY enacted in the Twenty-ninth Year of the Republic of India 112111qu Bm'lzr tam afarﬁm‘q, 1899 317 #911513 2 1--§H mam: $ 3113317 651 team 1 vine-<1, 1978 a 91351 m1 mam: ; 22——-€ﬁ'( $1331 1? new? ”if? a‘ ma :7 antennae 11113711 WW nfafm, “ﬁfm if!” .189”? (fan W38 5122111111 1331 afﬁrm $31 1mg) am 2?, 21113127) 2371 1899 If? . ‘r'merfem 511211111 - era 2 a1 ’ , «when . 2 3-4181 nﬁrfm $1 am 3-qq fave ft 5.111111 1 am 3.12 I; m . - fame? arm ““215 uﬁrfaw =51 am 1145 fwa a? await 1 3173 11% *7 tweeter mar V 2 5---¢1a afﬁrm $1 am 6 4% tame a'T mini} 1 am e 4% $1 ~ ‘ farmer 61m 26—4161 safﬂfﬁm an"? ﬁ§_i"‘f~ tan a, ma 2 5-1: Rama fem 51mm 1 “1113} 1_ 3'1 - 1111 11:11:13 .9 ._ __ "VJ" "r ' :iiﬁ-qm__1—11T ” ' 1:. WW 75" ’ 27—1 1) at 913121 mum fan's: (111nm am Mam-1) maﬁa, 1977 ﬁrm; as}: :3 -' qazzm fﬁﬁa’ fem mar i 1 51m 1157; ~ (2% €15 fame % g‘te‘r 5q 17’}, mm ( 1 1? faf'atz mmén am midﬁrfsra ' ‘ "mane-ﬂu T a'Ta 3? afaa‘fee 31a afaizzm‘r‘ $‘ 51a eta $173 anti 111351153137 ea afa- -. . 'fmm em mm’sﬁfﬁa Va 911731me % aema W1 & 111813 a—a mi 111 $17k??? ' 1111511 5111111. m‘fm ﬁafm % met an? mien—1 we: Rm 1&1 $11er a, 2:191 an $11 2117?, Hﬁﬁ 1 1. This Act may be called the Uttar Pradesh Taxation Laws (Amendment Short tine.

- to 397 Sfkq 3:171EITC7 "e-. 2 7 Tt.a9•, 1978

CHAPTER II Amendments in the U. P. Sales Tax Act, /948

Amendment of 2. In section 2 of the U. P. Sales Tax Act, 1943 (hereinafter in this Chapter section 2 of

A A referred to as the principal Act), in clause (1), in Explanation II, in sub-clause (0.

u. P. ct ct XV of 1948, for the words "cost of installation when such cost is separatelycharged", the words

"cost of installation or the amount realised as sales or purchase tax, when such cost or amount is separately charged" shall be substituted and be deemed always to have been substituted, except during the period from the fourth day of Novem- ber. 1974, to the twenty-fifth day of May, 1975.

Amend 3. ment of 3. In section 3 of the principal Act,—

gsectio in sub-section (2), fur the words "twenty-five thousand rupees,"ethe

words "fifty thousand rupees" shall be substituted and be deemed to have been substituted with effect from the first day of April, 1978 ;

for sub-section (4), the following sub-section shall be substituted, and be deemed to have been substituted with effect from the first day of April, 1978, namely:—

"(4) Where the amount specified in, or notified under, sub-section (2) is altered during an assessment year, the tax payable by a dealer under this section shall be computed as follows:—

on the turnover relatable to the period prior to such alteration as though the amount specified in cr notified under sub-section (2) had not been altered; and

on the remainder, as though the altered amount had been in force on all material dates."

4. In section 3-A of the principal Act, in sub-section (I),—

(i) in clause (a), at the end, the word "and" shall be omitted; and

(ii) for clause (b),the following clauses shall be substituted and be deemed to have been substituted with effect from the first day of April, 1978, namely—

on the turnover of spirits and spirituous liquors of all kinds, inclu- ding methyl alcohol but excludina

a country liquor and also excluding

alcohol, as defined in the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 at the point of sale by manufacturer or importer at the rate of twenty per cent or at such rate not exceeding twenty-fivePer cent as the State Government may, by notification,declare;

(c) on the turnover in respect of goods specified in the second column of the First Schedule, at the point specified in the third column thereof at such rate not exceeding fifteen per cent as the State Government may, by notification, declare and different rates may be declared in respect of the different goods comprised in any entry in the said Schedule:

Provided that_ (i) the. turnover of the manufacturer or importer in respect of Palm

oil shall be liable to tax-at the rate of eight per cent or at such rate not exceeding fifteen per cent as the State Government may, by noti- fication, declare; and

(2) the State Government may, by notification omit the entry rela,ing to any goods from the First Schedule and may in the like manner restore any entry so omitted and upon the issue of any such notification omitting or restoring any entry, the said Schedule shall, subject to the provisions of sub-section (3), be deemed to be amended accordingly."

Amendment of 5. In section 3-AAAA of the principal Act, after the word, figure and

secti°33 3-AAAA ' letters "section 3-AAA", the words "or otherwise", and at the end, the following

proviso, shall be inserted and the deemed to have been inserted with effect from

the first day of April, 1974, namely :— "Provi did that if the dealer proves to the satisfaction of the assessing

authority that the goods purchased have already been subjected to tax under section 3-AAA, no tax under this section shall be payable."

Amendment of 6. In section 3-D of the principal Act,— section 3-D. (a) insub-section (1), in Explanation II, the words and figures "or

under rule 114 of the Defence and Internal Security of India Rules, 1971" shall be omitted;

Amendment of section 3-A.

‘ l0 . Wfﬂ'églﬁ’ﬁi-H'TWWHE 27313311978 . ' . CHAPTER II Amendments in the U. P. Sales Tax Act, 1948 Amendment of 2. In Section 2 of the U P Sales Tax Act 1948 (here‘ ' ' e . . . 2 , lnafter in this he. t r SUC‘lLDIIJA‘mZAa xii; referred to as the prmcrpal Act), in clause (1), in Explanation II, in sub-cigusepdc), “1943' 1207 the words “costof installation when Such cost is separateiychargecl”, the words cost of installation or the amount realised as sales or purchase tax, when such cost or amount is separately charged” shall be substituted and be deemed always to have been substituted, except during the period from the fourth day of Noveme .ber. 1974, to the twenty—ﬁfth day of May, 1975. kgﬁg‘fldfeu‘ 0f 3. In section 3 of the principal Act,— (a) in sub-section (2)9for the words “twenty-ﬁve thousand rupees,”éthe words “ﬁfty thousand rupees” shall be substituted and be deemed to have been substituted with effect from the ﬁrst day of April, 1978 : (b) for sub-section (4), the following Sub-section shall be substituted, and be deemed to have been substituted With effect from the ﬁrst day of April, 1978, namely:— “(-'i) Where the amount speciﬁed in, or notiﬁed under, Sub-section (2 ) is altered during an assessment year, the tax payable by a dealer under this section shall be computed as followm— (a) on the turnover relatable to the period prior to such alteration as though the amount speciﬁed in or notiﬁed under sub-section (2) had not been altered; and p (b) on the remainder, as though the altered amount had bEen in force on all material dates.” gnii‘enjdsnﬁnt of 4. In Section 3-A of the principal Act, in sub-section (l),._‘ (i) in clause (a), at the end, the word “and” shall be omitted ; and ‘ (ii) for clause (b),the following clauses shall be mbstitutedand be deemed to have been substituted with effect from the ﬁrst day of April, 1978, namely— “(b) on the turnover of spirits and spirituous liquors of all kinds, inclu- ding methyl alcohol but excluding country liquor and also excluding alcohol, as deﬁned in the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 at the point of sale by manufacturer or importer at the rate of twenty per cent or at Such rate not exceeding twenty-ﬁveper cent as the State Government may, by notiﬁcatiou,declare; (c) on the turnover in respect of goods speciﬁed in the second column of the First Schedule, at the point speciﬁed in the third column thereof ' at such rate not exceeding ﬁfteen per cent as the State Government may, by notiﬁcation, declare and different rates may be declared in respect of the diﬂ‘erent goods comprised in any entry in the said Schedule 2 Provided that... (i) the turnover of the manufacturer or importer in respect of Palm oil Shall be liable to taxwat the rate of eight per cent or at Such rate not exceeding ﬁfteen per cent as the State Government may, by noti- ﬁcation, declare; and (2) the State Government may, by notiﬁcation omit the entry relating to any goods from the First Schedule and may in the like manner restore any 'entry so omitted and upon the issue of any such notiﬁcation omitting or restoring any entry, the said Schedule shall, subject to the provisions of sub—section (3), be deemed to be amended accordingly .” Amendment of 5. In section 3-AAAA of the principal Act, after the word, ﬁgure and ”won 3-W' letters “section 3—AAA”, the words “or otherwise”, and at the end, the following proviso, shall be inserted and the deemed to have been inserted with effect from the ﬁrst day of April, 1974, namely :— ' “Providid that if the dealer pioves to the satisfaction of the aSSessing authority that the goods purchased have already been subjected to tax under section 3-AAA, no tax under this section shall be payable.” Arnendment of 6. In section 3-D of the principal Act,— sw‘on B'D‘ (a)insub-section (l), in Explanation II, the words and ﬁgures “or ' under rulell4 of the Defence and Internal Security of India Rules, 1971" shall be omitted;

Sla MITETT.74T 7R7 2 7 07, I 9 7.8

(b) In sub-section (3-A), for the words "twelve thousand rupees", the words "fifty thousanJ rupees," shall be szisbnitzeted, and in the proviso

a• clause (3) shall be omitted, and be deemed to have been substituted or . omitted, as the case may be, with effect from the first day of April, 1978;

. 7. -Section 3-E of the princ:pal Act shall be omitted, and be deemed always to have been omitted.

8. In section 4-B of the principal Act, in sub-section (1),— for the words, figures and letters, "sections 3, 3-A, 3-AA, 3-D and

3-E" the words, figures and letters, "sections 3, 3-A, 3-AA, 3-AAAA and 3-D" shall be substituted and be deemed to have been substituted with effect from the first day of April, 1974;

in clause (a) for the word, letter and figure, "Section 3-E", the word, letter and figures, "Section 3-AAAA" shall be substituted and be deemed to have been substituted with effect from ths first day of April, 1974; and .(iii) after clause (a), the following clause shall be inserted and be deemed to have been inserted with effect from the first day of May, 1977, namely:—

"(a-I) Where any declared goods liable to tax under sub-section (1) of section 3-D are sold or supplied by a dealer, who is the first purchase' thereof, to another dealer, holding a valid recognition certificate issued

-under sub-section (2) in respect thereof, the dealer who made the first purchase shall in respect of such purchase and subject to such conditions and restrictions as may be specified by notification in that behalf, be ex- empt from tax or be liable to tax at such concessional rate as maybe notified by the State Government :

Provided that any notification under this clause in respect of paddy may be made effective from a date not earlier than the first day of May,

•• 1977

Provided further that the rules to carry out the objects of this clause may .. also be made effective from date not earlier than the first day of May,

1977."

.9. In section 7-A of the principal Act, in sub-section (1), for the word and figure "sub-section (3)", the word, figure and letter "sub-section-(3-A)", shall be substituted and be deemed to havebeen substituted with effect from the tenth

-day , of February, 1972. • 10. After section 7-D of the principal Act, the following sections shall be

'inserted, namely :— "7-E.(1) The amount or turnover, determined in the prescribed manner,

shall, if such amount is not in the multiple of ten, Rcunding &To!' be rounded off to the nearest multiple of ten turnuvec tax etc.

rupees, that is to say, a part of ten rupees which is less than five rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded off shall be deemed to be the turn- over of the assessee for the purpose of assessment of tax under this Act.

(2) The amount of tax, fee, interest, penalty. or any other sum payable or the amount of refund due un ler the provisions of this Act shall, where such amount contains part oral-apse, be rounded off to the nearest rupee, that is to say, a part of a rupee which is less than fifty paise shall be ignored and any other part shall be counted as one rupee.

7-F. -Notwithstanding anything contained in this Act, no tax, fee, Recovery of re- interest or penalty under this Act shall be recovered fund of [Jett amounts Y and no refund shall be allowed if the amount, involved for to be ignored, any assessment year is less than five rupees."

• 11. In section 8-A of the print:pal Act, the following amendments shall be made and be deemed to have been made with effect from the first day of April, 1918 namely

(a) In sub-section (1),— (i) in clause (c),for the words and figures "Rs.25,000 or such larger

amount as may be notified under sub-section (2) of section 3 or sub- section (3) of section 3-D, as the case maybe", the words, figures and letters "Rs .30,000 or such larger amount as may be notified under su b- secticin (2) of section 3 or sub-section (37A) of section 3-D, as the case .may be" shall be substituted; and

Omission of section 3-13.

Amendment of section 4-8.

Amendment of section 7-A.

Insertion of new sections 7-E and 7-F.

Amendment of section 8-A.

, ammwmwnnz 27min, 1973 ' 11 W (b) In sub-section (3-A),for the words “twelve thousand rupees”, the . . words “ﬁfty [hOUSaDJ rupees," shall be susbrrimrea’, and in the proviso ‘ , clause (3) shall be omitted, and be deemedto have been substituted or , ,gmmed, as the case may be, with eﬁect from the ﬁrst day oprril, 1978; , J ‘7, Section 3-E ofthe principal Act shall be omitted, and be deemed always 85135201113 0! to have been omitted. s cion - . 8. ‘ In section 4-B ofthe principal Act, in sub-section (l),— Ammdmﬁﬂ 01 section 4-3. (i) for the words, ﬁgures and letters, “sections 3, 3-A, 3-AA, 3-D and 3-13” the words, ﬁgures and letters, “sections 3, 3-A, 3-AA, 3-AAAA and ‘ ' 3-D“ shall be substituted and be deemed to have been substituted with ‘ effect from the ﬁrst day of April, 1974; (ii) in clause (a) for the word, letter and ﬁgure, “Section 3-13”, the word, letter and ﬁgures, “Section 3-AAAA” shall be substitutedand be deemed to have been substituted with effect from ths ﬁrst day of April, 1974; and ' . (iii) after clause (a),the following clause shallbe insertedand be deemed to have been insertedwitheﬁ‘ect from the ﬁrst day of May, 1977, namely:— . “ ; ”(a-l) Where any declared goods liable to tax under sub-section (1) iofsection 3lD are sold or supplied by a dealer, who is the ﬁrst purchaser thereof, to another dealer, holding a valid recognition certiﬁcate issued under sub-section (2) in respect thereof, the dealer who made the ﬁrst purchase shall in respect of such purchase and subject to such Conditions and restrictions as may be speciﬁed by notiﬁcation in that behalf, be ex. empt from tax or beliable to tax at such concessional rate as maybe notiﬁed by the State Government : Provided that any notiﬁcation under this clause in respect of paddy may be made eﬂ'ective from a date not earlier than the ﬁrst day of May, ‘ 1977 : . ' Provided further that the rules to carry out the objects of this clause may ,. also be made effective from date not earlier than the ﬁrst day of May, .. . V, 1977_., ‘ , .9. In section 7-A of the principal Act, in sub-section (1), for the word Amendment or "and ﬁgure “sub-section (3)”, the word, ﬁgure and letter “sub-section-(3-A)”, shall SW!“ 7-A- be substitutedand be deemed to have been substituted with eﬂ‘ect from the tenth ,dayofFebruar-y, 1972. 10. After section 7-D of the principal Act, the following sections shall be Insertion ofnew rinserted, namely :_ sections 7-E and - . . . 7-F. “7-E.(l) The amount 0t turnover, determined in theprescnbed manner, 13 d‘ 8‘ r shall, if such amount is not in the multiple of ten, tR°““.”‘g° ° be rounded OH to the nearest multiple of ten urnowr, tax c'c. . . . rupees,that is to say, a part of ten rupees whichis less than ﬁve rupees shall be ignored and any other part shall be counted as ten rupees. The amount so rounded oﬁ‘shall be deemed to be the turn- over ofthe assessee for thepnrposeofassessmentoftax under this Act. (2) Th: amountoftax, fee, interest, penalty'or any other sum payable , . or the amountofrefund due under the provisions of this Act shall, where ' such amount contains part )l‘a rips-2, be rounded off to the nearest rupee, that is to say, a part ofn rupee which is less than ﬁfty paise shall be ignored and any other part shall be counted as one rupee. 7-F.'N-thithstanding anything contained in this Act, no tax, fee, {Recgwy Ofnre- interest or penalty under this -Act shall be recovered 3310113: tg'ﬁﬁ’ and no refund shall be allowed ifthe amount, involved for ignored: ' any assessment year is less than ﬁve rupees." - 11. In section S-Aofthe princ-‘palAct, the following amendmentsshall be Amendment or- made and be deemed to have been made with effect from the ﬁrst day of April. section 8-A. .1978 namely 2—— (a) In sub-section (1),— (i) in clause (c),for the words and ﬁgures “Rs.25,0000r such larger amount as may be notiﬁed under sub-section (2) ofsection 3 or sub- section ('3) ofsection 3-D, as the case maybe”, the words, ﬁgures and . letters “Rs.30,000 orsuch larger amount as may be notiﬁedunder su b- ' ' ' ' section (2) of section 3 or sub-section (37A) of section 3-D, as the c ase may be” shall be substituted; and

12 _ ticflVrit1ItUTPT-e 27d9, 1978

(11) in clause (d), for the words and figures "Rs. 25,CCO or of such C larger amount as may be notified under sub-section (2) of section 3 or sub-section (3) of section 3-D, as the case may be", the words, figures and letters "Rs.30,000 or of such larger amount as may be notified under sub-section (2) of section 3 or sub-section (3-A) of i section 3-D, as the case may be," shall be substituted ;

(iii) after the words "shall apply for registraticn", lie v c ids "cr renewal, as the case may be", shall be inserted, ard for the words "the application for registration by the dealer ray be wolfed fcr tie 1, assessment year, or at his option for a longer rericd, but rot excecd4 ing three years at a time," occurring at the end, the following words), shall be substituted, namely:—

"The application for registration or renewal shall, as from the assessment year 1978-79, be made for a period of three assess- -I' ment years and the applications for subsequent renewals shall be made for every three years hereinafter referred to as the triennial C renewal."

(iv> at the end, the following provisos and the explanation shall be 11 inserted namely :—

Amendment section 9.

1 "Provided that a dealer cominencing business at any time after the 11

thirty-first day of March, 1979 or whose registration or renewal expired at any time before the expiry of the triennial renewal, may apply for i registration or renewal, as the case may be, for such reduced period:4 as shall expire on such date after which next triennial renewal under; the aforesaid provision becomes due : l'}

!. Provided further that the application for the renewal of registration}

for the period of three years beginning from the first day of April, 1978, may be submitted by the thirtieth day of June, 1978.

i,.'f Explanation—For the purposes of clause (c) or clause (d), the turn-l-

over shall be the aggregate of the turnover of:— purchases or of sales, whichever is higher, of goods nod-

fled under sub-section (1) of section 3-D; t.

/i purchases liable to tax under any other provisions of thet

Act; and K, e sales of all other goods." ; .>

4 in sub-section (1-A), for clause (e), the following clause shall be

substituted, namely:—

5. "(c) A fee of rupees seventy-five shall be payable by the dealeil

for registration for an assessment year or part thereof. A fee of rupeesT fifty shall be payable by the dealer for renewal of registration for an assessment year or part thereof." i

in sub-section (2) in clause (b) the words "or purchase" wherevei t occurring, shall be omitted

in sub-section (4),_

; c

(I) in clause (a), for the words "rupees forty-eight thousand": -

the words "rupees fifty thousand", and for the words "rupees four: thousand", wherever occurring, the words "one-twelfth of rupees fifty thousand" shall be substituted;

4 (ii) in clause (b), for the words, "sales or purchase tax" the

words, 'sales tax" shall be substituted; and

sub-section (5) shall be omitted. 4

12. In section 9 of the principal Act, the following amendment shall be; made and be deemed to have been made with effect from the first day of Apribl,

1978 namely :—

(a) in sub-section (1) for the words' "dealer objecting to" the wordy' .i

"dealer or any other person aggrieved by" shall be substituted; ... g k

Amendment of section 9. . sen-(WWW 27a§et197s “wiﬁm‘w M‘ chew, (ii) in clause (d),for the words and ﬁgures “Rs. 25,C'C0 or of such '5' larger amount as may be notiﬁed under sub-section (2) of section 3 at or sub-section (3) of section 3-D, as the case may be”, the wordsﬁéi ﬁgures and letters “Rs.30,000 or of such larger amount as may be; notiﬁed under sub-section (2) of section 3 or sub-section (3-A) of 5 section 3-D, as the case may be,” shall be substituted ; ‘ ' m» (iii) after the words “shall apply for registraticn”, 1le ncrds "é renewal, as the case may be”, shall be inserted, and for the words “the application for registration by the dealer may he moved for the assessment year, or at his option for a longer pericd, tut not exceed- ing threeyears at a time," occurring at the end, the following words shall be substituted, namely:-— 55'? “The application for registration or renewal shall, as from the assessment year 1978-79, be made for a period of three assess. ment years and the applications for subsequent renewals shall: be made for every three years hereinafter referred to as the triennial ‘ renewal.” n .4 iii. A: (iv) at the end, the following provisos and the explanation shall be ‘ inserted namely :— “Provided that a dealer commencing business at any time after the '35 thirty-ﬁrst day of March, 1979 or whose registration or renewal expires at any time before the expiry of the triennial renewal, may apply for' registration or renewal, as the case may be, for such reduced period ‘ as shall expire on such date after which next triennial renewal under the aforesaid provision becomes due : Provided further that the application for the renewal of registratiogi for the period of three years beginning fmm the ﬁrst day of April; 1978, may be submitted by the thirtieth day of June, 1978. f » Explanation—For the purposes of clauSe (C) or clause (d), the turnﬁ over shall be the aggregate of the turnover of :— - ‘ (i) purchases or of sales, Whichever is higher, of goods noti-S‘a ﬁed under sub-section (1) of section 3-D; 3% (ii) purchases liable to tax under any other provisions of the Act; and (iii) sales of all other goods.” ; (b) in sub-section (l-A), for clause (c), the following clause shall be substituted, namely :— . “(c) A fee of rupees seventy-ﬁve shall be payable by the dealer for registration for an assessment year or part thereof. . A fee of rupees ﬁfty shall be payable by the'dealer for renewal of registration for an .‘ assessment year or part thereof.” ‘ ,M (c) in sub-section (2) in clause (1;) the words “or purchase” whereveé occurring, shall be omitted ; g (d) in Subsection (4),— 5 (i) in clause (a), for the words “rupees forty-eight thousand”, the words “rupees ﬁfty thousand”, and for the words “rupees four thousand”, wherever occurring, the words “one-twelfth of rupees ﬁfty thousand” shall be substituted; it (ii) in clause (1;), for the words, “sales or purchase tax” the words, “sales tax” shall be substituted; and w (e) Sub-section (5) shall be omitted. 3,1 x 12. In section9 of the principal Act, the following amendment shall be} made and be deemed to have been made with effect from the ﬁrst day of April, 1978 namely 1— h (a) in sub-sectiOn (1) for the words, “dealer objecting to” the words,- “dealer or any other person aggrieved by” shall be substituted; gt

Amendment of section

Substitution of sections 11 and 11.A.

SieDT gl 27 Wiff, 1978 13

(b) for sub-section (3-A) the following sub-section shall be substituted namely —

"(3-A) The appellate authority may, on the application of the app e- Pant, and after giving the Commissioner of Sales Tax a reasonable opportunity of being heard, stay the realization of the amount of tax, fee or penalty payable by such appellant :

Provided that—

no application under this sub-section shall be entertained unless it is filed with the appeal under sub-section (1), and unless the appel- lant has furnished satisfactory proof of the payment of not less than one-third of the disptited amount of tax, fee or penalty, as the case may be, in addition to the amount of tax or fee required to be deposited by him under sub-section (1) ;

the appellate authority may,for special and adequate reasons to be recorded in writing, waive or relax the requirement of the pre- ceding clause regarding payment of the one-third amount of the tax, fee or penalty ;

(iii) no stay order under this sub-section shall remain in force for more than thirty days, unless the appellant has, before the expiry of the said period, furnished security to the satisfaction of the assessing authority for payment of the amount, the realization of which has been stayed."

(c) in sub-section (6), for the words "appeals under this Act" the words "appealsi or other applications under this section" shall be substituted.

13. In section 10 of the principal Act,for the words. "an appeal or revision" wherever occurring the words "a revision" shall be substituted and be deemed to have been substituted with effect from the first day of April, 1978.

For sections 11 andil I -kof the principal Act, the following sections shall be substituted namely

"11(1) Any person aggrieved by an older made under sub-section (2) Revision by High of section 10 may, within ninety days from the date of service

-Court in special of such order apply to the High Court for revision of such cases. order On the ground that .the case involves any question

of law :

Provided that, where such order was served on the person concerned at any time before the date of the commencement of this section, as subs- tituted by the Uttar Pradesh Taxation Laws (Amendment and Validation Act, 1978 (hereinafter in this section referred to as the said date), and the period of one hundred and twenty days for making the application as referred to in thiS sub-section, as it existed before the said date, had not expired on the said date the person aggrieved may apply for revision within sixty days from the said date.

Any person aggrieved by an order made by the Revising Authority or an Additional Revising Authority refusing to state the case under this section, as it stood immediately before the said date, may, where the /imi- tation for making an application to the High Court under sub-section, (4), as it stood immediately before the said date, has not expired, like-wise apply for revision to the High Court within a period of ninety days from

.the said date.

Where an application under sub-section (1), or sub-section (3), as they stood immediately before the said date, was rejected by the Revising Authority or an Additional Revising Authority on the sole ground that the period of one hundred and twenty days for making the reference as specified in the said sub-section (1) has expired, such applicant may apply for revision of the order made under sub-section (2) of section 10, to the High Court within sixty days from the said date on the ground that the case involves any question of law.

No application for revision under. sub-section (1) or sub-section (2), shall be entertained, unless it is accomqa flied by a treasury challan showing a deposit of two hundred and fifty rupees under the Head 040—Sales Tax-Receipts under the Central/State Sales Tax Act—(4) other receipts :

Provided that .no.such deposit shall be necessary in the case of an appli- cation for revision by or on behalf of the Commissioner of Sales Tax.

amﬁmamm 27min, 1978 (b) for sub-section(3-A) the following sub-section shall be substituted namely 2— '- ' ' ”(3-A) The appellate authority may, on the application of the apps- ‘ llant, and after giving the Commissioner of Sales Tax at reasonable - opportunity of being heard, stay the realization of the amount of tax, fee or penalty payable by such appellant: Provided that— (i) no application under this sub-section shall be entertained unless it is ﬁled with the appeal under sub—section (1), and unless the app lant has furnished satisfactory proof of the payment of not less than one-third of the disputed amount of tax, fee or penalty, as the case may be, in addition to the amount of tax or fee required to be deposited by him under sub—section. (1) ; (ii) the appellate authority may,for special and adequate reasons to be recorded in writing, waive or relax the requirement of the pre. - ceding clause regarding payment of the one-third amount of the tax, fee or penalty ; (iii) no stay order under this sub—section shallremain in force for more than thirty days, unless the appellant has, before the expiry of the said period, furnished security to the satisfaction of the assessing authority for payment of the amount, the realization of which has been stayed.” (c) in subsection (6), for the words “appeals under this Act” the words “appeals:~ or other applications under this section” shall be substituted. 13. In section 10 of the principal Act, for the words “an appeal or revision" Amendment of wherever occurring the words “a i'ewsion’f shall be substituted and be deemed to section 10. J have been substituted with effect from the ﬁrst day of April, 1978. 14._ Far sections 11 andﬁll -A_Fof the principal Act, the following sectiOns shall Substitution of be subsfituted namely :— ' sections II and . . 11- . “11(1) Any person aggrieved by an order made under sub-section (2) A e . i i of section 10 may, within ninety days from the date of service '- Clguvis oiiibiplgcéi of such order apply to the High Court for revision of such cases. order on'the ground that the case involves any question , of law 2 - . i. , Provided that, where Such order was Served on the person concerned at any time before the date of the commencement of this section, as subs- tituted by the Uttar Pradesh Taxation Law ' _ ‘ Act, 1978 (hereinafter in this section referred to as the said date), and the period of one hundred and twenty days for making the application as referred to in this sub-section, as it existed before the said date, had not expired on the said date the person aggrieved may apply for revision within sixty days from the said date. (2) Any perSon aggrieved by an order made by the ReviSing Authority or an Additional RevisingAuthority refusing to state the caSe under this section, as it Stood immediately before the said date, may, where the limi- tation for making an application to the High Court under sub-section, (4), as it stood immediately before the said date, has not expired, like-wise apply for revision to the High Court within a period of ninety days from the said date. (3) Where 'an application under sub-section (1), or sub-section (3), as they stood immediately before the said datezwas rejected by the Revising Authority or an Additional Revising Authority on the sole ground that the period of one hundred and twenty days 1" or making the reference as Speciﬁed in the said sub-section (1) has expired, such a plicant may apply for reVision of the order made under sub-section (2) 0 section 10, to the High court within sixty days from the said date on the ground that the case involves any question of law. . (4) No application for revision under sub-section (1) or sub-section (2), shall be entertained, unless it is accomqanied by a treasury chailan showing ,a deposit' of two hundred and ﬁfty rupees under the Head 040—Sales ‘ Tax—.Receipts under the Central/State Sales Tax Act—(4) otherrcceipts ; Provided that.no.such deposit shall be neoeSsary in the case of an appli- cation {or reviSion by or on behalf of the Commissioner of Sales Tax.

osi Sfk141" TThlItulThl 27 949; 1978

Every application for making a reference to the High- Court under sub-section (1) or sub-section (3) as they stood immediately before the said date, pending before the Revising Authority or an Additional Revising Authority on the said date shall stand transferred to the High Court, and if the High Court is satisfied that a question of law is involved in the case, it may admit the same as a revision under this section and may dispose it of accordingly.

Where the High Court has before the said date, required the Revising Authority or an Additional Revising Authority to state the case t nd refer it to the High Court under sub-section (4), as it stood immediately before the said date, such authority shall as soon as may be, comply with such requirement and thereupon such reference shall be deemed to be a revi- sion under this section and shall be disposed of accordingly.

The recovery of any tax, fee or Penalty due in accordance with the order of the Revising Authority or an Additional Revising Authority sought to be revised, under this section shall not be stayed Pending disposal of' the application for revision but if the amount of such tax, fee or penalty is reduced as a result of the final order passed in such revision, the excess amount shall be refunded.

The High Court shall, after hearing the parties to the revision, decide the questions of law involved therein, and where as a result of such decision, the amount or tax, fee or penalty is required to be determined afresh, the High Court may send a copy of the decision to the Revising Authority or Additional Revising Authority, as the case may be,for fresh determination of the amount, and such authority shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision.

The provisions 0f section 5 of the Limitation Act, 1963 shall, mutatis mutandis, apply to every application for revision under this section. Explanation—For the purpose of this section, the expression 'any person'

includes the Commissioner of S ales Tax."

Amendment of first schedniej r=

of 15. In section 18 of the principal Act, for the figures "Rs.25,000",wherever occurring, the figures "Rs.50,000" shall be substituted and be deemed tqaave been substituted with effect from the first day of April, 1978.

of 16. In section 22 of the Principal Act, for sub-section (1)Tthe following sub-sections shall be sub Vatilied ad be deemed to have been substituted, with effect from the first day of March, 1973, namely :—

"0) The assessing, appellate, revising or additional revising authority may, on its own motion or on the application of the dealer or any other interested person, notify any mistake apparant on the record within three !. years from the date of the order sought:to be rectified :

Provided that where an application under this section has been made within the said period of three years, the authority concerned may dispose P; it of even beyond three years :

Provided furtherthat no such rectification, as has the :effec of enhancing the assessment, shall be made unless the authority concerned has given notice to the dealer or the person concerned of his intention to do so and ' has allowed him a reasonable opportunity of being heard."

17. In the First Schedule to the principal Act,_

(a) after the existing entry 67, the following entry shall be inserted, namely :—

Amendment section 18.

Amendment section 22.

"67—A

Palm oil Mon I

Amendment notificationsy

(b) the existing entry 89 shall be omitted and be deemed:to have been omitted, with effect from the first day of April, 1978.

of 18. (1) Government notification no. ST-H-334/X-1012-1971, dated November 15, 1971, shall be deemed to have been rescinded with effect from they first day of December, 1973.

(2) In Government notification no. ST-II-9060/X-11(2)-75,dated January;

2, 1976, for the words "wire and wiremesh" the word "wiremesh" shall be:substitIP,

ted, and be deemed always to have been substituted.

14 WW WWW 27W,1978 (5) Every application for making a reference to the High Court under sub-section (1) or sub-section (3) as they stood immediately before the said date, pending before the Revising Authority or anAdditional Revising Authority on the said date shall stand transferred to the High Court, and if the High Court is satisﬁed that a question of law is involved in the case, it may admit the same as 8. revision under this section and may dispose it of accordingly. (6) Where the High Court has before the said date, required the ReVising Authority or an Additional Revising Authority to state the case i nd refer it to the High Court under subsection (4), as it stood immediately before the said date, such authority shall as soon as may be, comply with Such requirement and thereupon such reference shall be deemed to be a revi- sion under this section and shall be disposed of accordingly. (7) The recovery of any tax, fee or penalty due in accordance with the order of the Revising Authority or an Additional Revising Authority sought to be revised, under this section shall not be stayed pending disposal " of the application for revision but if the amount of such tax, fee or penalty is reduced as a result of the ﬁnal order mixed in such revision, the excess amount shall be refunded. (8) The Hi gh Court shall, after hearing the parties to the revision, decide the questions of law involved therein, and where as a result of such decision, the amount or tax, fee or penalty is required to be determined afresh, the High Court may send a cepy of the decision to the Revising Authority or Additional Revising Authority, as the We may be,for fresh determination of the amount, and such authority shall thereupon pass such orders as are necessary to dispose of the case in conformity With the - said decision. ‘ (9) The provisions ofseotion 5 ofthe Limitation Act, 1963 shall, mutatis mutalzdis, apply to every application for revision under this section. Expiaizaiion—For the purpose of this section, the expression ‘any‘person’ includes the Commissioner of Sales Tax.” 'i Amendment °f l 5. In section 18 of the principal Act, for the ﬁgures “Rs.25,000’_’,wherever “cm“ 18- ocCurring, the ﬁgures “Rs.50.,000” shall be substituted and be deemed toghave been substituted with effect from the ﬁrst day of April, 1978. ‘Amendment of 16. In section 22 ofthe principal Act, for sub-seCtion (Dithe following " 996“” 22.. sub-sections shall be subvtituted and be deemed to have been substituted, With effect from the first day of March, 1973,11amely 1- “(l) The assessing, appellate, revising or additional revising authority may, on its own morion or on the application of the dealer or any other interested person, ractify any mistake apparant on the record within three years from the date of the order soughtgto be rectiﬁed : ' Provided that where an application under this section has beenmade . within the said period of three years, the authority concerned may dispose it of even beyond three years : ﬂ Provided furtherthzt 11:) such rectiﬁcation, ashasthejelfec‘ of enhancing 23 the assesSment, Shall be made unless the authority concerned has given . notice to the dealer or the person concerned of his intentmn to do so and % has allowed him a reasonable opportunity of being heard.” 3 $333.33; 2‘}; 17. In the First Schedule to the principal Act,__ B! (a) after the existing entry 67, the following entry shall be inserted“, namely 1— ' I II in § “67—A Palm oil ' M or I g; r. (b) the existing entry 89 shall be omitted and be deemedéto have been; omitted, with effect from the ﬁrst day of April, 1978. ' ‘12 Amendment of 18. (1) Government notiﬁcation no. ST-Hh-334/X—1012-197ly dated? notiﬁcations;1 November 15, 1971, shall be deemed to have been rescrnded with effect froln the“: ﬁrst day of member, 1973- ' 4 «it ‘ (2) -In Government notiﬁcation no. ST-Ii-9060/X—11(2)-75,dated Januflry 2 1976, for the words “wire and wiremesh” the word “wiremesh” shall bejsubsmu. réd, and be deemed always to haVe been substituted.

3FK SIttir ;MUM ITAZ 27 TITI7, 1978 15

(3) GaVernment notification no. ST-1I-9957/X--11(2)-75, dated February 6, 1978, Shall be deemed to ha vebeen rescinded witheffect from the date of its issue.

19. In rule 25-A of tin U. f. Sales Tax Rules, 1948— in sub-rule (1 ), for the words "for issue of" the words "for the issue

or renewal of", shall be substituted and be deemed to have been substituted with effectfrom the first day of April, 1976";

after su (I), the collowing sub-rule shall be inserted and be deemed to have been inserted with effect from the first day of April, 1978, namely:—

"(1-A) The application for the recognition certificate or its renewal shall, as from the assessment year 1978-79, be made for a period of three assessment years and the applications for subsequent renewals shall be made for every three years, hereinafter referred to as he triennial renewal :

Provided that a dealer, commencing business at any time after March 31,1979, or whose recognition or renewal expires at anytime before the expiry of the period of the triennial renewal, may apply for recognition certificate or its renewal, as the case may be, for such

. reduced period, as shall expire on such: date, after which the next triennial renewal under the aforesaid provisions becomes due :

Provided further that the application for the renew al of recognition certificate for the period of three years, beginning from the first day of April, 1978, may be submitted by the thirtieth dey ofJune,1978." ;

in sub-rule (3), fcr the words and figures "Rs. 50" and "Rs. 25", the words and figures "Rs. 100" and "Rs. 50" respectively, shall be subs- tituted and be deemed to have been substituted with effect from the first day of April, 1978;

for sub-rule;(5), the following sub-rule shall be substituted, namely: "(5) Subject to the provisions of sub-rules (I-A) and (12), he

recognition certificate shall take effect from the date of presentation of the application under sub-rule (1) or sub-rule (I-A), as the case may be." ; after sub-rule(11), the following sub-rule shall be:inserted/namely : -

"(12) The recognition certificates issued before April I, 1976 shall cease to be effective on and from the said date, and the dealer con- cerned may apply for its renewal in accordance with the provisions of this rule :

Provided that an application for renewal for the assessment year 1976-77 or 1977-78 may be made by the thirtieth day of June, 1978, and in that event the renewal shall take effect from the first day of April of the assessment year concerned."

20. (!) Notwithstanding any judgment, decree or order of any court or , validation and autherity, ea v thing done or any action taken before the commencement of this transitory maid- se:ti o , which canfarms to the provisions of the principal Act, as amended by

51(MS' this Chapter, shall be deemed to be and always to have been valid and lawful as if the provisions of this Chapter had been in force at all material times.

(2) The assessing, appellate, revising or additional Revising Authority, as the case may be, may rectify any mistake occurring in an order passed by it, where such mistake has arisen due to an amendment made in the principal Act by this Ciapter. Such rectification m .1y be made within a period of one year from the commencement of this section, or within the period specified in section 22 of the orincipal Act as amended by this Act, wichever is later:

Provided. that no rectification, which has the effect of enhancing the .

assessment, shall be made unless the authority concerned has given notice to the dealef or the person concerned, of his intention to do so and has.allowed him a reasonable opportunity of being heard.

(3) Where, before the commencement of this section any court or authority basin any proceedini made any assessment, levy or collection of any tax under the Principal Act, or passed any order modifying, setting aside or quashing (wholly 01 111 part) such assessment, levy or collection, and such assessment or other order becomes, in consequence of the provisions of this Chapter. inryinch.....,. ,

Amend ment of rote 25-A.

"T . — —' _—‘ ' (3) Government notiﬁcation no. ST-II-9957/X—11(2)-75, dated February 6, mmwemm 27m,1978 1978, s'hallb: decmedto havebeen rescinded withetfect from the date of itsissue. 20. (l) Notwithstanding any judgment, decree or o authority. adv-hing done or any action taken before the c 19. In rule 25-A of the. U. 1P. Sales Tax Rules, 1948— (l) in sub-rule (1 ),for the words “forissuc of” the words “for the issue orrcnewal of”, shall be substituted and be deemed to have been substituted with effect from the ﬁrst day of April, 1976"; (2) after su i-rule (l), the Callowing sub-rule shall be inserted and be deemed to have beeni/zsertedwitheifcctfrom the first day of April, 1978. namely:— “(l-A) The aipplicationfor the recognition certiﬁcate orits renewal shall, as from the assessment year 1978-79, be made for a period of three assessment years and the applications for subsequent renewals shall be made for every three years, hereinafter referred to as he triennial renewal : Provided that a dealer, commencmg business at any time after March 31,1979, or whose rccognitionorrenewal expires at anytime before the expiry of the period of the triennial renewal, may apply for recognition certiﬁcate or its rcnewai, as the case may be, for such . reduced period, as shall expire on such date, after which the next triennial renewal under the aforesaid provisions becomes due : Provided further that the application for the renev alof recognition certiﬁcate for the period ofthree years, beginning from the ﬁrst day oprril,1978, may be submitted bythe thirtieth day oi‘June. 1978.” : (3) in sub-rule (3), far the words and ﬁgures “Rs. 50” and “Rs. 25”, the words and ﬁgures “Rs 100” and “Rs. 50” respectively, shall besubs- muted and be deemed to have been rubstitutedwith effect fro m the ﬁrst day of April, 1978; (4) forsub-rule:(5),tlie following sub-rule shall be substitutedma mely: . “(5) Subject to the provisions of sub—rules (IA) and (12), he recognition certiﬁcate shall take effect from the date of presentation of the application under sub—rule (l) or sub-rule (l-A), as the case may be.” ; (5) after sub-rule(l l), the following sub-rule shall belinsertedﬁnamelyp “(12.) The recognition certiﬁcates issued before April 1, 1976 shall cease to be effective on and from the said date, and the dealer sen. earned may apply for its renewal in accordance with the provisions of this rule : ‘ Provided that an application for renewal for the assessment year 1976-77 or 1977—78 may be made by the thirtieth day of June, 1978, and_in that event the renewal shall take effect from the ﬁrst day of April of the assessment year concerned.” . rdcr ofany court or ommencement of this Seztion. Which conforms to the provisions ofthe principal Act, as amended by ,' this Ch ipter, shall be deemed to ' 'IF the provisio as ofthis Chapter had been in force at all material times. be and always to have been valid and lawful as (2) The assessing, appellate, revising or additional Revising Authority, as the Case may b:, may rectify any mistake occurring in an order passed by it, where s“ch mistak: has arisen due to an amendment made in the principal Act by this Ciapter. Such rectiﬁcation miy be made within a period of one year from the Commencemmt oFthis section, or within the period speciﬁed in section 230f the ~Drin=ipal Act as amended by this Act, Wichever is later: has _(3) Where, before the commencement of this section any In any proc:edingmade any assessment, levy or collection principal Act, or passed any order modifying, setting aside 0““ part) su'ch assessment, levy or collection, and such asses ”Glues, in consequence of the provisions of this Ch ‘ Provided that no rectiﬁcations'which has “16 “*8“ assessment, shall be made unless the authority concerned has given notice to the dealer or the person concerned, ofhis intention to do so and hasrallowed him a reasonable opportunity of being heard. of enhancing the court or authority ofanytax under the or quashing (wholly sment‘or otherorder 15 Amendment of rule 25-A. Validation and . transitory provi- sions.

Ant"TiT 81978TR111 if7a 2 7 RThi, 1978

Repeal and Savings.

provisions of the principal Act as amended by this Chapter, then subject to the provisions of sub-section (2), any party to the proceeding or the Commissioner of Sales Tax may, within four months from the date of arch commencement, make an application to such authority or court for a review of the assessment or order and thereupon such authority or court may review the proceeding and may make such order varying or revising the order previously made, as may be necessary to give effect to the provisions of this Chapter.

Explanation—Fer the purposes of sub-sections (I), (2) ano (3), the provisions of sections 18 and 19 shall also be deemed to be amendments of the principal Act.

(4) Notwithstanding anything contained in any judgment, decree or order of any court or authority,—

(a) the turnover in respect of—

(i) foodgrains including cereals and pulses, but excluding sawan, mandua, kakun and nianjhri; and

(ii) crude oil.

shall, during the period from Septernter 2, 1976 te: Scptemhcr 16,197C 1 e liable to tax at the point of sale to the consumer at the rate cf fourpercent; and

(b) the turnover in respect of woollen carpet yarn (inclueitg wisp, ri woollen fibre popularly known as "Desi Kati") shall, during the peried from April 1, 1966 to September 30, 1977, be liable to tax at the point cf sale by the manufacturer or importer at the rate of two per cent.

(5) Notwithstanding anything contained in section 8-A of the principal Act, clauses (c) and (d) of sub-section (1-A) of the said stencil, assubstiturcd by F,C Ci IC;11 9 ofthe Uttar Pradesh Sales Tax (Amendmeist and Validation) Act. 1976, stall be deemed to apply in relation to all applications for registration or renewal c I registration in respect of the assessment year 1976-77, whether such LIT:pliestier was made before or after the first day of April, 1976.

CHAPTER

Amendment of the- Indian Stamp Act, 1899 The provisions of this Chapter shall Le deemed to have ccmc ir tcforce

ouJanuary 1, 1978.

In section 2 of the Indian Stamp Act, 1E59 as amended in its application to Uttar Pradesh hereinafter in this Chapter referred to as the pair cip al Act clause (27) shall be omitted.

Section. 3-AA of the principal Act 'shall be omitted.

Section 11-A of the principal Act shall be omitted.

Section 64-A of the principal Act shall be omitted.

In Schedule I-B to the principal Act, Article 2f-A shall I.e![ (flirted.

CHAPTER IV

Miscellaneous

(1) The Uttar Pradesh Taxation Laws (Amendment and Validation) Ordinance, 1977 is hereby nepealed

(2) Notwithstanding such repeal, anything done or any action taken under theprincipal Acts, mentioned in Chapters 11 and 111, as amended by the Ordinance referred to in sub-section (1), shall be deemed to have beet' done or taken under the corresponding provisions of the principal Acts,as airier ded by this Act as if the provisions of this Act were in force at all material times.

• By order,

R. C. DEO SHARMA,

Sachiv.

Amendment of section 2 of Act II of 1899.

Omission of section 3-AA.

Omission of section 11-A. Omission of

section 64-A. Amendment of

Schedule 1-13.

Ord no.1

to VIO 1I0 410-7 09c10 3770 (1- ETTO)--27-4-78--( 357'; --1978--700 (i1T0) I

Amendment of section 2 of Act II of 1899‘ Omission of section S-AA. ornission of section 11-A. Omission of section 6 4-A. Amendment of Schedule [-3. Repca| and savings. moist norm WEE zznx‘m,197s. provisions of the principal Act as amended by this Chapter, then suhjcct to the provrsrons of sub-section (2), any party to the proceeding or the Commissioner of SalesTarr may, within four months from the date of such commencement, make an application to such authority or court for a review cfthe assessment or order and thereupon such authority or court may review the proceeding and may make such order varying or revising the order previously made, as may be necessary to give effect to the provisions of this Chapter. Explanation—Fer the purposes of sub-sections (1), (2) and (3), the provrsions ot‘ sections 18 and 19 shall also be deemed to be amendments of the principal Act. (4} Notwithstanding anything contained- in any judgment, decree ot‘ordct ofany court or authority,— (a) the turnover in respect of— (i) foodgrainsincluding Cereals and pulses, but excluding savxan. mandua, kakun and manjhri; and (ii) crude oile _ shall,during the period from Septtmltr 2, 1976 tr: Septcnlcr 10,19“, [‘6 liable to tax at the point of sale to the consumer at the rate cffeur per cent ; and (b) the turnover-in respectlofweollen carpet yarn (including unsptn woollen ﬁbre popularly known as “Desi Kati”) shall,duringthe pericd flCni April 1,1966 to September 30,1977,be liable to tax at the point of sale by the manufacturer or importer at the rate of two per cent. (5) Notwithstanding anything contained in section 8% Girlie principal Act, clauses (c) and (d) of sub—section (l-A) ofthe said section,ossztlm'lilmrd h cticn 9 ofthe Uttar Pradesh Sales Tax (Amendment and Validation) Act, 197 2, <1 ..ll be deemed to apply in relation to all applications for registration or renew-l cl registration in respect of the assessment year 1976-77, whether such applicants- Was made before or after the ﬁrst day of April, 1976. CHAPTER III Amendment oftlze' Indian Stamp Act, 1899 21. Theprovisions ofthisChapter shallte dccntec‘ to have ccnxc irtcforce onJanuary1,1978. 22. In section 20f the Indian StampAct,1599 as amended in its application to Uttar Pradesh hereinafter in this Charter referred tc as the prii'czpnl Act clause (27) shall be omitted. 23. Section'3~AA of the principal Act shall be omitted. .~' 24. Section ll—A of the principal Act shallte omiztcd. 25. Section 64-A of the principal Act shall be omitted. 26. In Schedule 1-13 to the principal Act, Article 25-A shall te:[n;;ftmd. CHAPTER 1V Miscellaneous 27. (1) The Uttar Pradesh Taxation Laws (Amendment and Validation) Ordinance, 1977 is herebyrrepealed. ' (2) Notwithstanding such repeal,anything done or any {ction takcn'vrtdcr theprincipal Acts, mentioned in Chapters 1] and 131,215 amerded hythe Ordinance referred to in sub-section (1), shall be deemed to have keen dcne or taker: under ' the corresponding provisions ofthe ]‘vrinc-ipal Acts,as aii.ci'ded by this Act as if \3 the provisions of this Act were in force at all material times. By order, R. C.-DEO SHARMA‘, Sachiu. Ciroqem 10 trio—«onto 37 m0 (faaio)—-27—4—7c—(357‘3——1978——700 (ﬁnch

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Uttar Pradesh act 11 of 1978 : The UTTAR PRADESH TAXATION LAWS (AMENDMENT AND VALIDATION) ACT, 1978

SECTIONS