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No. 2554/XVII-V-1-45-79 Dated Lucknow, September 27, 1979

IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Bikri-Kar (Sanshodhan) Adhiniyam, 1979 (Uttar Pradesh Adhiniyam Sankhya 33 of 1979), as passed by the Uttar Pradesh Legislature and assented to by the President oh Septem-ber 24, 1979:

THE UTTAR PRADESH SALES TAX (AMENDMENT) ACT, 1979 ru. P. Act No. 33 OF 1979]

[(As passed by the Uttar Pradesh Legislature);

AN ACT

further to amend the Uttar Pradesh Sales Tax Act, 1948 IT Is HEREBY

enacted in the Thirtieth Year of the Republic of India as follows :—

I. This Act may be called the Uttar Pradesh Sales Tax (Amendment) Short title.

2. In section I3-A of the Uttar Pradesh Sales Tax Act, 1948, hereinafter _ Amendment of referred to as the principal Act, in sub-section (6), the following proviso shall section 13-A of be inserted in the end, namely :—

U. P. Act no .15 of 1948: "Provided that the Commissioner of Sales Tax or any officer authorised

by him in this behalf may, for sufficient reasons to be recorded, direct that the goods be released without any deposit."

wise mm? a} WWW afi mm warm fi‘ti maria-W, mm amt if??? T58 ufaf‘m a} mW% Wamaétfimfirfil ' We warns? (g) svamfifimfi momm‘ mi \ ‘ ‘ witmmfia‘mfiafim amm$flwqm mfimqaafi, a1: In fif ’ am ear were?“ ~ wweafi‘rmafi, afimmmet —__...__‘ No. 2554/XVII-V-1—45-79 Dated Lucknow, September 27, 1979 IN pursuance of the prowsions of clause (3) of Article the Governor 1s pleased to order the publication of the followin Uttar Pradesh Bikri-Kar ' ‘ of 1979), as passed by the Uttar Prades be: 24, 1979: THE U’ITAR PRADESH SALES TAX (AMENDMENT). ACT, 1979 [U. P. AcT' No. 33 OF 1979] ((21: passed by the Uttar Pradesh Legislature): AN 'ACT further to amend the Uttar Pradesh IT IS HEREBY enacted in the Thirtieth Ye follows :— ‘1. This Act may be called the Uttar Pradesh Sales Tax (Amendment): 'Act, 1979. Sales Tax Act, 1948 at of the Republic 'of India as adesh Sales Tax ncipal Act, in sub-section (6), nd, namely :— “Provided that the Commis sioner of Sales by him in this behalf may, for sufficient reaso the goods be released without any deposit.” referred to as the pri 'Act, 1948, hereinafter be inserted in the e the following proviso shall Tax or any oflicer authorised us to be recorded, direct that am‘rma‘rafiw‘fm Short title. , Amendment of 'section l3-A 0’ U. P. Act no , 15 of1948.

awr. srhr vratia-vr Tria, 27 04-47, 1979 5

• .3. In section 15-A of the principal Act, in sub-section (I) ,—

for clauses (o) and (0-1) the following clause shall be substituted,

namely

"(o) imports or transports or attempts to import or transport or abets the import or transport of any goods in contravention of the provisions of section 28-A," ;

in clause (vii) , the words "or clause (q)" shall be omitted ;

for clause (ix) , the following clause shall be substituted, namely

"(ix) in a case referred to in clause (o) or clause (q) a sum not exceeding forty per cent of the value of the goods involved,".

4. For section 28-A of the principal Act, the following section shall be

substituted, namely :—

"28-A. (1) Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the State from any place without die State, any

intport o the State

goods liable to tax under this Act in such quantity or Im of goods

against declara- measure or of such value as exceeds the quantity, mea-

tion. sure or value notified by the State Government in that behalf, in connection with business shall obtain the pres-

cribed form of declaration on payment of the prescribed fee from the assessing authority having jurisdiction over the area where his principal place of business is situated or in case there is no such place where he ordinarily resides.

Explanation—For the purposes of this sub-section it shall be presumed that the goods were intended to be brought, imported or otherwise received into the State in connection with business unless the contrary is proved.

(2) Where such goods are to be consigned by road,— (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 varified by the consigner in the prescribed manner together with such other documents as may be prescribed, and shall before crossing any check post or barrier established under section 28, deliver one copy of such declaration to the officer in charge of such check post or barrier and the other copy of the declara- tion and the remaining documents along with the goods to the importer or his agent ;

the officer in charge of the check post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person in charge of the vehicle to deliver any copy of the declaration at any other check post or barrier that he may cross, if he shows •such receipt to the officer in charge of such other check post or barrier ;

where such goods are brought into the State from without by a road on which no check post or barrier is established or, where for any other reason a copy of the declaration could not be delivered at a check post or barrier as aforesaid, the consignee shall after obtain- ing delivery of such goods, submit to the assessing authority one copy of the declaration by the next working day ;

the importer shall preserve the other copy of the declaration and other documents delivered to him or to his agent under clause (a) for such period as may be prescribed and produce them before the assessing authority whenever demanded by it within such period.

Amendment of section 15-A.

Substitution of section 28-A.

aw: sew warmer Tree, 27 farms, 1 9 79 _5, In section l5-A of the principal Act, in sub-section (1) ,— (a) for clauses (o) and (0-1) the following clause shall be substituted, namely :— “ (a) imports or transports, or attempts to import or transport or abets the import or transport of any goods in contravention of the provisions of section 28-A," ; (b) in clause (vii), the words “or clause (q) " shall be omitted ; (c) for clause (ix) {the-following clause shall be substituted, namely ':— " (ix) in a case referred to in clause (0) or clause (4) a sum not exceeding forty per cent of the value of the goods involved,”_ 4. For section 28-A of the principal Act, ,the following section shall be substituted, namely :— - Import of goods “ZS-A. (1) Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the “State from any place without the State, any into the State goods liable to tax under this Act in such quantity or against declara- measure ,or of such value as exceeds the quantity, mea- tlon. sure or value notified by the State Government in that behalf, in connection with business shall obtain the pres- cribed form of declaration on payment of the prescribed fee from the assessing authority having jurisdiction over the area where his principal place of business is situated or in case there is no such place where he ordinarily resides. Explanation—For the purposes of this sub-section it shall be presumed that the goods were intended to be brought, imported or otherwise received into the State in connection with business unless the contrary is proved. (2) Where such goods are to be consigned by road,— (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 varified by the consigner 'in the prescribed manner together with such other documents as may be prescribed, and shall before crossing any check post or barrier established under section 28, deliver one copy of such declaration to the officer in charge of such check post or barrier and the other copy of the declara- tion and the remaining documents along with the goods to the importer or his agent ; - (b) the oflicer in charge of the check post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person in charge of the vehicle to deliver any copy of the declaration at any other check post or barrier that he may cross, if he shows such receipt to the officer in charge of such other check post or barrier ; (c) where such goods are brought into the State from without by a road on which no check post or barrier is established or, where for any other reason a copy of the declaration could not be delivered at a check post or barrier as aforesaid, the consignee shall after obtain— ing delivery of such goods, submit to the assessing authority one copy of the declaration by the next working day ; (d) the importer shall preserve the other copy of the declaration and other documents delivered to him or to his agent under clause (a) for such period as may be prescribed and produce them befor:1 the assessing authority whenever demanded by it within such peri l . - 4 Amendment section 157A. Substitution of section 28-A.

6 qki• rsrwm*T.7 TrWe, 2 7 %TR?, 1979

(3) Where such goods are consigned by rail, river, air or

post :Importer shall not— the

obtain or cause to be obtained delivery thereof unless he fur- nishes or causes to be furnished to suc.h officer as may be authorised in this behalf by the State Government, a declaration in the pres- cribed form in duplicate duly filled in and signed by him for endorse- ment by such officer ; or •

after taking delivery, carry the goods away or cause the goods to be carried away from the railway station, steamer or boat station, airport or post office, as the case may be, unless a copy of the declara- tion duly endorsed by such officer is carried with the goods.

Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the pres- cribed form day filled in and signed by the importer, and the importer shall submit the same for endorsement by the officer referred to in sub- section (3) by the next working day.

The driver or other person in charge of any vehicle carrying any goods referred to in the preceding sub-sections shall stop the vehicle at every such check post or barrier or, when so required by an officer autho- rised under sub-section (2) of section 13, at any other place, and keep it stationary for so long as may be considered necessary by the officer in charge of the check post or barrier or the officer authorised under sub-section (2) of section 13, as the case may be, and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub-sections and shall, if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consignor and the consignee of the goods.

Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to trans- port any goods to which this section applies without being covered by proper and genuine documents referred to in the preceding sub-sections and if for reasons to be recorded he is satisfied after giving such person an opportunity of being heard that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order detention of such goods.

(7) The provisions of sub-sections (2), (6) and (8) of section I3-A shall mutatis mutandis apply to such detention as they apply to seizure under that section.

Nothing contained in this section shall be construed to impose any obligation on any railway administration or railway sergant or the post office or any officer of the post office, or to empower any search, detention or seizure of any goods while on a railway as defined in the Indian Railways Act, 1890 or in a post office as defined in the Indian Post Office Act, 1898.

Omission of sections 28-C and 2S-D. Transitory

provision.

Sections 28-c and 28-D of the principal Act shall be omitted.

(I) No application suit or other proceeding for return or refund of—

any goods detained or seized under, or purportedly under, sec- tion 28-A or section 28-C of the principal Act as inserted by the Uttar Pradesh Sales Tax (Amendment) Act, 1973.

any amount of security deposited for release of the goods so detained or seized,

any amount of penalty imposed and realised whether by adjust- ment or otherwise, for contravention of the provisions of the aforesaid sections,

on the ground of invalidity of the aforesaid sections, shall lie until the expira- tion of one year from the commencement of this Act, any judgment, decree or order to the contrary notwithstanding.

U.P. A cif of 1971!

"so: 53317 WHEN“? WEE, 2 7 {GET—3T, 19 79 r ,_, . Omission of sections ZS-C and 28-D. Transitoxy Provrsioni (3) Where such goods are consigned by rail, river, air or post the importer shall not— (a) obtain or cause to be obtained delivery thereof unless he fur. nishes or causes to be furnished to such officer as may be authorised in this behalf by the State Government, a declaration in the pres- cribed form in duplicate duly filled in and signed by him for endorse- ment by such officer ; or (b) after taking delivery, carry the goods away or cause the goods to be carried away from the railway station, steamer or boat station, airport or post office, as the case may be, unless a copy of the declara— tion duly endorsed by such officer is carried with the goods. (4} Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the pres- cribed form duly filled in and signed by the importer, and the importer shall submit the same for endorsement by the ofiicer referred to in sub- section (3) by the next working clay. (5) The driver or other person in charge of any vehicle carrying any goods referred to in the preceding subsections shall stop the vehicle at every such check post or barrier or, when so required by an officer autho- rised under sub-section (2) of section 18, at any other place, and keep it stationary for so long as may be considered necessary by the officer in charge of the check post or barrier or the officer authorised under sub-section (2) of section 13, as the case may be, and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding subsections and shall, if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consignor and the consignee of the goods. (7) The provisions of sub-sections (2), (6) and (8) of section l5-A shall mutatis mutandis apply to such detention as they apply to seizure under that section. ' (8) Nothing contained in this section shall be construed to impose any obligation on any railway administration or railway semant or the 'post office or any officer of the post oflice, or to empower any search, detention or seizure of any goods while on a railway as defined in the Indian Railways Act, 1890 or in a post olfice as defined in the Indian Post Office Act, 1898. Sections 28-C and 28-D of the principal Act shall be omitted. (I) No application suit or other proceeding for return or refund of— (a) my goods detained or seized under, or purportedly under, sec- tion 28-A or section 28-C of the principal Act as inserted by the Uttar Pradesh Sales Tax (Amendment) Act, 1-973. (17) any amount of security deposited for release of the goods so detained or seized, (c) any amount of penalty imposed and realised whether by adjust- ment or otherwise, for contravention of the provisions of the aforesaid sections, on the ground of invalidity of the aforesaid sections, shall lie until the expira- tion of one year from the commencement of this Act, any judgment, decree or order to the contrary notwithstanding. ' Ur. Act! or 1973; l“

797 5147T RgraRTIT riclE, 27 fff at-4T, 19 79 7

Any application, suit or other proceeding referred to in sub-section (1). pending immediately before such commencement shall remain stayed till the expiration of the period referred to in sub-section (1).

In computing the period of limitation for any application, suit or other proceeding referred to in sub-section (1). the period for which such appli- cation, suit or other proceeding was loaned under sub-section (1), shall, not- withstanding anything to the contrary contained in any other law for the time being in force, be excluded.

Where, any person is ultimately found entitled to refund or return of any amount or goods referred to in sub-section (1) , he shall also be entitled to interest at the rate specified in section 29 of the principal Act, on the amount refundable or, as the case may be, on the value of goods returnable, for the period referred to in that sub-section.

Nothing contained in the section shall be construed as creating a right to such application, suit or other proceeding for return or refund where it does not otherwise lie.

By order, R. C. DEO SHARMA,

Sachiv.

8") OTE1010cft 0— —IT, Oft° 188 FT 0 (f4EfT ) — 2 7— 9-7' 9-;—(2212 1979‘--750 (W0)

WI Srérr minim nae, 2 7 Farmer, 1 9 7 9 Mfr—m- (2) Any application, suit or other proceeding referred to in sub—section (1) , pending immediately before such commencement shall remain stayed till the expiration of the period referred to in sub-section (1). (3) In computing the period of limitation for any application, suit or other proceeding referred to in subsection (1), the period for which such appli- cation, suit or other proceeding was barred under sub-section (1), shall, not- withstanding anything to the contrary contained in any other law for the time being in force, be excluded. (4) Where, any person is ultimately found entitled to refund or return of any amount or goods referred to in subsection (1) , he shall also be entitled to interest at the rate specified in section 29 of the principal Act, on the amount refundable or, as the case may be, on the value of! goods returnable, for the period referred to in that sub-section. (5) Nothing contained in the section shall be construed as creating a right to such application, suit or other proceeding for return or refund wliEre it does not otherwise lie. By order, R. C. DEO SHARMA, Sachiv. efioqqoq'olfi’o—aqofro 188 (HO (amok—274479442212)——1979‘-—750 (#0) l