Uttar Pradesh act 2 of 1980 : The UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1980

Date: 20 Feb 1980

Department

Department of Vidhai Anubhag - 1

Ministry

Ministry of Vidhai

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10 71-7 Sikvr RffraTRIIT ;ITC, 2 1ch7-17. 1980

No. 433/XVII-V-1-117-79 Dated Lucknow, February 21, 1980

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 Aur Vadhikaran) Adhiniyam, 1980 (Uttar Pradesh Adhiniyam Sankhya 2 of 1980) as passed loy the Uttar Pradesh Legislature and assented to by the Governor on February 19, 1980 :

THE UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1980

[UP. ACT No. 2 or 1980]

Short title and commencement.

Amendment 'of section 2 of U. P. Act no. XV of 1948.

Amendment of section 3-F.

(As passed by the Uttar Pradesh Legislature)

AN ACT

further to amend the Uttar Pradesh Sales Tax Act, 1948, and to validate certain acts and proceedings, and to provide for matters incidental thereto and con- nected therewith.

IT Is HEREBY enacted in the Thirtieth Year of the Republic of India as

1. (1) This Act may be called the Uttar Pradesh iSales Tax (Amendment and Validation) Act, 1980.

(2) It shall-be deemed to have come into force on December 4, 1979; except—

clauses (a)- to (e) of section 10, which shall be deemed to have come into force on December 7, 1979 ; and

clause (f) of section 10 which shall come into force on such date as the State Government may, by notification, appoint in this behalf.

2. In section 2 of the Uttar ;Pradesh Sales /Tax Act, 1948, hereinafter referred to as the principal Act, after clause (k), the following clause shall be inserted and Shall be deemed to have been inserted on April 15, 1974, namely :—

"(1) 'Officer-inlcharge' of a check post or barrier includes an office; not below the rank of an Assistant Sales Tax Officer posted at such check post or barrier."

• I In section 3-AA of the principal Act, for the wordsi"except at the point

of sale by a dealer to the consumer", the words " except-at a single point of sale notified by the State Government" shall be substituted.]

4. In section 3-D of the principal Act, the existing Explanation, at the end, shall be numbered as 'Explanation-I' _and thereafter the following Explanation shall be inserted, namely :—

"Explanation li—For the purposes of asssessment relating to any period commencing on October 1, 1964 and ending with November 14, 1971, split or processed foodgrains, cereals or pulses shall be deemed to be different from unsplit or unprocessed foodgrains, cereals or pulses and, accordingly, nothing in this section shall be construed to prevent imposition, levy or collection of tax in respect of the first purchase re- lating to such period, of split or processed foodarains, cereals or pulses merely because tax has been imposed, levied or •collected earlier in res- pect of such foodgrains, cereals or pulses in their unsplit or unprocessed form."

5. In section 3-F of the principal Act,—

(a) the words "the aggregate of whose turnover referred to in sub- section (2) of section 3, as amended by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978, in any assessment year exceeds rupees two lakhs" shall be omitted ;

Amendment of section 3-AA.

Amendment of section 3-D.

(b) for the words "turnover liable to tax", the word "turnover of sales and purchases liable to tax" shall be substituted and be deemed always to have been substituted.

newest iterator we, 21 Esta—(T, 1980 No. 433/XVII-V-I—117-79 _ . ‘ DatedLucknaw, February 21, 1980 ’ 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 Aur Vadhikaran) Adhiniyarn, 1980 (Uttar Pradesh Adhiniyam Sankhya 2 of 1980) as passed by the Uttar Pradesh Legislature and assented to by the Governor - , on February 19, 1980 : , THE UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1980 [UR ACT No. 2 or 1980] (As passed by the U ttar Pradesh Legislature) t _ . AN ACT further to amend the Uttar Pradesh Sales Tax Act, 1948, and to validate certain nets and proceedings, and to provide for matters incidental thereto and con- nected therewith. IT IS HEREBY enacted in the Thirtieth Year of the Republic of India as \ follows :— . $110rt We £39 1. (1) This Act may be called the Uttar Pradesh iSales Tax (Amendment °°mm°n°9m°“' and Validation) Act, 1980. ' (2) It shalllbe deemed to have come into force on December 4, 1979, except—_ (a) clauses (a) to (e) of section 10, which shall be deemed to have come into force on December 7, 1979 ; and . (b) clause (f) of section 10 which shall come into force on such date as the State Government may, by notiﬁcation, appoint in this behalf. Amendment "or 2. In section 2 of the Uttar éPradesh Sales iTax Act, 1948, hereinafter ’ SecthnZ of U. P. referred to as the principal Act, after clause (k), the following clause shall be $28 no: XV 0f inserted and 'shaltbe deemed to have been inserted on April 15, 1974, namely :— “(l) ‘Otﬁcer-inicharge; _ of a check post or barrier includes anoﬂ‘icer not below the rank ofan Assrstant Sales Tax Ol’ﬁcer posted at such check post or barrier.” Amendment of » 3‘. In section 3-AA'ot‘ the principal Act, for the wordsﬁexcept at the point section 3-AA. ‘of sale by a dealer to the consumer", the words “ exceptet a single point of ' sale notiﬁed by the-State Government" shall be substituted. 1 Amendment of 4. In section 3-D of the principal Act, the existing Explanation, at the end, section 3-D. shall be numbered as ‘Explauation-I’ .and thereafter the following Explanation ' shall be inserted, namely :— “Explanation 11—For the purposes of asssessment relating to any period commencing on October 1, 1964 andvending with November 14, 1971, split or processed, foodgrains, cereals or pulses shall be deemed to be different from unsplit or unprocessed foodgrains, cereals or pulses and, accordingly, nothing in this section shall be construed to prevent imposition, levy or collection of tax in respect of the first purchase re— lating to such period, of split or processed foodgrains, cereals or pulses merely because tax has been imposed, levied or collected earlier in res- pect of such foodgrains, cereals or pulses in their, unsplit or unprocessed form.” ' - Amendment of 5. In section 3-F of the principal Act,—— \ section 3-H. (a) the words “the aggregate of whose turnover referred to in sub- section (2) of section 3, as amended by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978, in any assessment year exceeds ' rupees two lakhs” shall be omitted ; . (b) for the words “turnover liable to tax", the word “turnover of sales and purchases liable to tax” shall be substituted and be deemed always to have been substituted. . .

r.MT 5rtST RETTETTtur TrAZ, 21 WW1; 1980 Ii

6. In section 8 of the principal Act,— Amendment of sections.

(b) in sub-section (1-B), in clause (ii), for the words "for every Month or part thereof", the words "per mensem" shall be substituted.

* " 1. In section 11 of the principal Act, for sub-section [(7), the following sub: section shall be substituted, namely:—

."(7) Where an application under this section is pending, the High Court may, on an application in that behalf, stay recovery of any dis- puted amount of tax, fee or penalty payable, or refund of any amount due, under the order sought to be revised :

Amendment of section 11.

Provided that no order for the stay of recovery of such disputed amount shall remain in force for more than thirty days unless the applicant furnishes adequate security to the satisfaction of the assessing authority concerned.";

- 8. In section 21 of the principal Act, the following amendments shall be Amendment of ' made and be deemed to have been made on November 1, 1978, namely :— section 21.

in sub-section (2),iat the end, the] following proviso shall be inserted, namely :—

"Provided that the assessment for the assessment year :1974-75 and 1975-76 may be made uplto March 31, 1981.";

in sub-section (5), at the end, the words and figures "or by March 31,,1980, whichever is:later" shallabe inserted;

for sub-section1(7), the following sub-section shall be substituted, namely

"(7) Where in the assessment or reassessment of a dealer for any assessment year any assessing authority—

(a) has included any turnover and any superior authority or court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment—

of such-dealer for any other assessment year, or

of such dealer under the -Central Sales Tax Act, 1956; or

of any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956,

(b) has not included any turnover on the ground that it relates to assessment under the Central Sales Tax Act, 1956 and any superior authority or court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the -assess- ment of that dealer under this Act, whether for such assess- ment year or any other assessment year,

then nothing contained in this section limiting the time shall apply to assessment or reassessment whether under this Act oeunder the Central Sales Tax Act, 1956 of such dealer or such other dealer, relating to such assessment year or such other assessment year, as the case may be."

9. After section 24 of the principal Act, the following section shall be Inserted, and be denied to have been inserted on January 1, 1979; namely:—

"25. Power to issue notifications with retrospective effect—Where the State Government is satisfied that it is necessary so to do in public in- terest, it may issue a notification under section 3-A, or section 3-AA, or section 3-D, or section 4 or section 4-B so as to make it effective from a date not earlier than six months from the date of issuance of such notification :

----Provided that no notification havilig the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section."

(a) in sub-section (1), for the words "for every month or part there- of", the words "per mensem" shall be substituted;

Insertion of new section 25.

meanwurtw W, 21 WT, 1980 11 6. In section 8 of the principal Act,— ' Amendment of section 8. (a) in sub-section (1),for the words “forevery month or part there of ", the words “per mensem” shall be substituted; . , (b) in sub-section (1—19), in clause (ii), for the words U.t'or every 3 manth or part thereof ", the words “per mensem" shall be substituted. ’ ” -'7. In section 11 of the principal Act, for sub-section {(7), the following sub: Amendment a! section shall be substituted, namely:— ~ section 11. ."(7) Where an application under this section is pending, the High Court may, on an application in that behalf, stay recovery of any (115‘ puted amount of tax, fee or penalty payable, or refund of any amount due, under the order sought to be revised : ' - Provided that no order for the stay of recovery of such disputed amount shall remain in force for more than thirty days unless the applicant furnishes adequate security to the satisfaction of the assessing authority concerned”; - - - 8. In section 21 of the principal Act, the following amendments shall be Amendmg d “ made and be deemed to have been made on November 1, 1978, namely :— Ieetion 21. (a) in sub-section (2),§at the end, the) followingiproviso shall be inserted, namely :— "Provided that the assessment for the assessment year 1974-75 and 1975-76 may be made upgto March 31, 1981."; . , _ (b) in sub-section (5), mi the end, the words and ﬁgures “or'h'y- ' ,‘ March 31,.1980, whichever isllater” shallAbe inserted ; (c) for sub-s'cctionl(7). the following sub-section shall be substituted, namely :— , “(7) Where in the assessment or reassessment of a dealer for any assessment year any assessing authority— (a) has included any turnover and any superior authority or court has, in exercise of the powers lawfully vested in it, held such turnover to relate to the assessment— ' (i) of such-dealer for any other assessment year, or (ii) of such dealer under the (Central Sales Tax Act, 1956; or (iii) of any other dealer, whether under this Act, or under the Central Sales Tax Act, 1956, \ (b) has not included any turnover on the ground that it relates to assessment under the Central Sales Tax Act, 1956 and any superior authority or court has, in exercise of the powers lawfully vested in it, held such turnover to' relate to the assess- ment of that dealer under this Act, whether for such assess- — ment year or any other assessment year, then nothing contained in this section limiting the time shall apply to assessment or reassessment whether under this Act or'under the Central Sales Tax Act, 1956 of such dealer or such other dealer, relating to such assessment year or such other assessment year, as the case may be.” 9. After section 24 of the principal Act, the following section shall be Insertion of new Inserted, and be deemed to have been inserted on January 1, 1979, namelyz— section 25. “25. Power to issue notifications with retrospective effect—Where the State Government is satisﬁed that it is necessary so to do in public in- terest, it may issue a notiﬁcation under section 3-A, or section 3-AA, or section 3-D, or section 4 or section 4—13 so as to make it effective from a date not earlier than six months from‘the date of issuance of such notiﬁcation : W“ , ":“Provided that no notiﬁcation having the effect of increasing the liability to tax of adealer shall be issued with retrospective eﬁ‘ect under this section.“ -

12 5ItT 9ZEITETTUT 717Z, 21 r6tort , 1980

Amendment of First Schedule, 10. In the First Schedule to the principal Act,—

(a) for the entries at serial numbers 7, 8, 26, 35, 67-A, 79, 95, 98 and 102, the following entries shall respectively be substituted column- wise as indicated below, namely :—

Bhana, Ganja and Charas • • .. Sale to consumer" Bicycles, tricycles and rickshaws, and parts and M or I "

accessories thereof other than tyres and tubes. Perambulators, including push chairs for babies, M or I

and parts and accessories thereof. "26 (a) All kinds of cosmetics and toilet preparations M or I "

for beautification or care of the face, skin, hair, nails, eyes or brows, but not including soaps, safety razor blades, hair combs, tooth-pastes, tooth-powders and other dentifrices, tooth-brushes and kum lcum.

(b) Hair Combs M or I " "35 Fire-works including coloured Matches . M or I "

"67-A Palm oil including palmoline M or I " "79 Sheets, cushions, pillows, mattresses and other articles M or I "

made from foam rubber, plastic foam, other synthetic foam or rubberised coir.

"95 Vacuum flasks of all kinds including thermos, thermic M or I " jugs, ice-buckets or boxes, urns and other domes- tic receptacles to keep food or any other articles - hot or cold, and refills thereof.

"98 Office machines and apparatuses including tabulating, M or I " calculating, duplicating, cash-registering, cheque- writing, accounting, statistical, indexing, card- punching, franking andaddressing machines, and type-writers, computers (including central proces- sing units and peripheral devices), teleprinters and auxiliary machines, inter-corn devices, and component parts, spare parts and accessories of such office machines and apparatuses.

"102 Articles made wholly or principally of stainless M or I " steel, except surgical instruments.

(b) after the existing entries at serial numbers 10,38 and 96, the follow- ing entries shall respectively be inserted column-wise as indicated below, namely :—

‘,7

"10-A Block Glass "38-A Glass Bangles "96-A Trailers of all kinds

Mon I " M or I " Mon I "

in the entry at serial number 32, in column II, the word "torch- cells".and the words "dry cell batteries" shall be omitted and be deemed always to have been omitted;

in the entry at serial number 34, in column III, the proviso shall be omitted and be deemed always to have been omitted;

in the entry at serial number 97, in column III, the provisb shall be onuaed and be deemed always to have been omitted;

after the existing entry at serial number 119, the following entry shall be inserted colurrin-wise as indicated below, nathely

"120 Furs and articles of personal or domestic use M or I" made from furs

'12 cert new star-arm we, 21 can, 19 s‘ o Amendment of First Schedule- 10. In the First Schedule to the principal Act,— (a) for the entries at serial numbers 7, 8, 26, 35, 67-A, 79, 95, 98 and 102, the following entries shall respectively be substituted column- wise as indicated below,.namely :— I ' II III “7 Bhang', Ganja and Char-as .. .. . .. Sale to consumer” “8 (a) Bicycles,tricycles and rickshaws, and parts and M orI ” accessories thereof other than tyres and tubes. (1)) Perambulators, including push chairs for babies, M or I " , and parts and accessories thereof. ' “26 (a) All kinds of cosmetics and toilet preparations M or I ” for beautiﬁcation or care ofthe face, skin, hair, nails, eyes or brows, but not including soaps, safety razor blades, hair combs, tooth-pastes, tooth-powders and other dentifrices, tooth-brushes and kum kum. (b) Hair Combs . .. .. .. M or I " "35 Fire-works including coloured Matches . . . M or I ” , “67-A , Palm oil including palmoline . . . M or I " “79 Sheets, cushions, pillows, mattresses and other articles M or I ” made from foam rubber, plastic foam, other synthetic foam or rubberised coir. “95 Vacuum ﬂasks of all kinds including thermos, thermic M or I " jugs,ice-buckets or boxes, urns and other domes- tiereceptacles to keep food or any other articles \ hot or cold, and reﬁlls thereof. “98 Oﬂice machines and apparatuses including tabulating, M or I " calculating, duplicating, cash-registering, cheque- ' writing, accounting, statistical, indexing, card— punching,franking andaddressiugmachines, and type-Writers, computers (including centralproces- sing units and peripheral devices), teleprinters and auxiliary machines, inter-com devices, and component parts, spare parts and accessories of such ofﬁce machines and apparatuses. “102 Articles made wholly or principally of stainless M or I steel, except surgical instruments. (b) after the existing entries at serial numbers 10,38 and 96, the follow- ing entries shall respectively be inserted column-Wise as indicated below, namely :— 1 11 ' III “lO-A Block Glass . .. .. . . M or I 2’, “38-A Glass Bangles . ‘.. .. .. M or I " “96-A Trailers of all kinds .. , .. .. M or I (c) in the entry at serial number 32, in column II,.the word “torch- cells".and the words “dry cell battéries" shall be omitted and be deemed always to have been omitted; (d) in the entry at serial number 34, in column III, the proviso shall be omitted and be deemed always to have been omitted; (e) in the entry at serial number 97, in column III, the proviso shall be omitted and be deemed aIWays to have been omitted; (1’) after the existing entry at serial number 119, the following entry shall be inserted column-wise as indicated below, namely :— ________________._ 1 . II : III “120 Furs and articles of personal or domestic use M or I” made from furs

39-C eitlia101 TM, 21 Le ca , 1980 13

11. In the Second Schedule to the principal Act,—

for the existing entries at serial numbers 16-A and I6-B, the follow-

ing entries shall be substituted column-wise as indicated below and be

deemed always to have been substituted, namely

Amendment of Second Schedule.

"16-A ST.:2933/X-902(7)-56 .. August 1, 1958"

"16-B ST-2934/X-902(7)-56 .. August 1,1958"

the entries at serial numbers 121, 139 and 143 shall be pmitted and be deemed always to have been omitted.

12. In the Uttar Pradesh Sales Tax (Amendment and Validation ) Act, 1978, in section 18, in section 10 Of the principal Act sought to be substituted,—

(a) for sub-section (1), the following sub-section!shall be substituted,

namely :— • "(1) There shall be a Sales Tax Tribunal consisting of a President

and such other members as the State Government may from time to time deem it necessary to appoint from amongst—

the persons who have been, or are qualified to be, judges of the High Court; and

the persons belonging to the Uttar Pradesh Sales Tax Service who hold or have held a post not below the rank of Deputy Commissioner of Sales Tax:

Provided that— (i) where the Tribunal consists of one or more persons

who have been judges of a High Court, then he or one of them shall be appointed the President;

(ii) no person shall be appointed or continue to hold office if, in the case of a retired High Court Judge, he has attained the age of sixty-five years and, in any other case, the age of sixty years;

(iii) no person shall be appointed from amongst advocates unless he has paid income-tax on income from such pro- fession (exclusive of all other incomes) in each of the five consecutive years preceding such appointment;

(iv) the State Government may prescribe such other qualifications or conditions for the appointment as it may deem fit.";

..(b) sub-section (7) shall be omitted.

13. In rule 3 of the Uttar Pradesh Sales Tax Rules, 1948, hereinafter re- Amendment of

ferred to as the said rules, in the Explanation, the following words shall be nut 3. Inserted in the end and be deemed to have been inierted on January 3, 1976.

tamely — "and, unless directed otherwise, the successor in office of such officer

. shall exercise the same jurisdiction and may proceed with the cases from " the stage at which they were left by such officer."

14. In rule 5 of the said rules, after sub-rule (3), the following sub-rule shall be inserted and be deemed to have been inserted on January 3, 1976, .tamely—

"(4) For the purposes of these Rules, a Sales Tax Officer empowered or authorised under sub-section (8) of section 8, or section 13, or section 13-A, or posted at a check post or barrier established under section 28, shall be deemed to be an assessing authority in the elide in which his office is situated."

15. In rule 75-A of the said rules, for sub-rule (6), the following sub-rule shall be substituted and be deemed always to have been substituted, namely :—

"(6) Every recognition cestificate in Form XIX shall bear a serial number which shall be consecutive for all dealers in a circle or sub- circle according to the entry in the register of dealers in whose favour recognition certificates are issued .under this rule. Each serial num- ber shall be preceded by an index mark that may be assigned to that circle or sub-circle by the Commissioners of Sales Tax or the State Government."

Amendment of Act no. 12 of 1979.

Amendment of rule 5.

Amendment of rule 25-A.

maeamm,2iqrwﬁ,ieso 13 , 1]. In the Second Schedule to the principal Act,—- - mgﬁgiuig‘ (a) for the existing entries at serial numbers 16-A and 16-3, the follow ing entries shall be substituted column-wise as indicated below and be deemed always to have been substituted, namely :— ,____—————— ”4—..— ‘ ' II III I V ' ' “16-A ST-‘2933/X-902(7)'55 .. .. .. August 1. 1958" “16-3 ST-2934/X-902(7)-56 , .. August 1,1958" (1;) the entries at serial numbers 121, 139 and 143 shall be .omitted ., andbedeemed always to have been omitted. 12. In the Uttar Pradesh Sales Tax (Amendment and Validation ) Act, Ainandment or l978, in section 18, in section 10 of the principal Act sought to be substituted,— 1‘39 11°- 11 0‘ (a) far sub-section (1), the following sub-sectiongshall be substituted. namely :— “(1) There shall be a Sales Tax Tribunal consisting of a President . and such other members as the State Government may from time to ‘ time deem it necessary to appoint from amongst— ' (a) the persons who have been, or are qualiﬁed to be, judges of the High Court; and . (b) the persons belonging to the Uttar Pradesh Sales Tax Service who hold or have held apost not below the rank of Deputy Commissioner of Sales Tax: ' " v - Provided that— . (i) where the Tribunal consists of one or more persons who have been judges of a High Court, then he or one of them shall be appointed the President; (ii) no person shall be appointed or continue to hold oﬂice if, in the case of a retired High Court Judge, he has attained the age of sixty-ﬁve years and, in any other case. the age of sixty years; ’ (iii) no personshall be appointed from amongst advocates ‘ ' . unless he has paid income-tax on income from such pro- ' fession (exclusive of all other incomes) in each of the ﬁve consecutive years preceding such' appointment; (iv) the State Government may prescribe such other qualiﬁcations 0r conditions for the appointment as it may -. deem ﬁt."; -‘;;(b) sub-section (7)' shall be omitted. 13. In rule 3 of the Uttar Pradesh Sales Tax Rules, 1948, hereinafter re- Amendment of ferred to as the said rules, in the Explanation, the following words shall be “1'9 3- tusertled in the end and be deemed to have been inserted on January 3, 1976, ‘name‘y — , ' “and, unless directed otherwise, the successor in oﬂice of such oﬂicer _ shall exercise the same jurisdiction and may proceed with the cases from ' the stage at which they were left by such ofﬁcer." 14. In rule 5 of the said rules, after sub-rule (3), the following sub-rule Amendment of ~shall 1beinsemzd and be deemed to have been inserted on January 3, 1976, ““6 5- ~name y— ' "(4) For the purposes of these Rules, a Sales Tax Oﬂicer empowered or authorised under sub-section (8) of section 8, or section 13, or section l3-A, or posted at a check post or barrier established under section 28, shall be deemed to be an assessing authority in the circle in which his ofﬁce is situated." _ ' 15. In rule ’25-A of the said rules, for sub-rule(6), the following sub-rule “.331;ng m M shall be substituted and be deemed always to have been substituted, namely :— ' "(6) Every recognition cestiﬁcate in FormXIX Shall bear a serial number which Shall be consecutive for all dealers in a circle or sub— 1 'crrcle according to the entry in the register of dealers in whose favour ' recognition certiﬁcates are issued under this rule. Each serial num- ber-shall be preceded by an index mark that may be assigned to that Circle or sub-circle by the Commissioners of Sales Tax or the State ' Governmen ." 1*;

Amendment of rule 83.

substitution, of Form =CI.

14 t Sik41 9;fUTEITTor rEAZ, 21 r57.qtr, 1980

Amendment of rule 49.

Substitution of rule 56.

In rule 49 of the said rules, sub-rule (2) and the Annexure referred to therein shall be omitted and be deemed always to have been omitted and, at the end, the following Explanations shall be inserted arid be deemed always., to have been inserted, namely :—

"Explanation I—Where any deposit is made by cheque or bank draft and the cheque or the bank draft is encashed, the date of its submission to the Sales Tax Officer or anynuthorised person, including the collection authorities acting under section 8 on his behalf, shall be deemed to be the date of deposit.

Explanation //—For the purposes of this rule and rule 48, the term 'Sales Tax Officer' shall include any authority under section 9 or section 10."

For rule 56 of the said rules, the follcwingiule shall be substituted and be deemed always to have been substituted, namely :—

"56. Number . of certzficate—Every certif cate of registration in Form XV shall bear a serial number which shall be ccnsecutiN e for all dealers in a circle or sub-circle according to the entry in the register of registered dealers. Each serial number shall be preceded by an index mark that may be assigned to that circle or sub-circle by the Carlini s- sioner of Sales Tax or the State Government."

of 18. Appendix A occurring in the end of Chapter X of the said Rules shall be:omitted and be deemed always to have been omitted.

of 19. In rule 77 of the said rules, in sub-rule (1), at the end, the following ex. planation shall be inserted and be deemed to have been inserted on April 1; 1975, namely :—

Omission Appendix A.

Amendment rule 77

"Explanation—For the purposes of this rule, the expression `last lcman place of business' in relation to a discontinued business includes the last known place of business of the dealer where the business was carried!! on before its discontinuance."

Amendment of rule 77-A.

Amendment of rule 81.

In rule 77-A of the said rules, the words"; and process served on or notice given to such lawyer, accountant or the authorised agent shall be as effec- tive as if the same;had been served on or given to the dealer in person; and all the provisions of the Act or Rules relating to the service of process on or the giving of notice to a dealer shall be applicable to the service of process on or the giving of notice to such lawyer, accountant or the authorised agent" shall be omitted.

In rule 81 Of the said rules—

(a) in sub-rule (1), the words "having the powers of an assessing autho- rity in the saine circle or in any other circle in Uttar Pradesh" shall be omitted andlbe deemed always to have been omitted ;

(b) at the end, the following Explanation shall be inserted and be deemed always to have been inserted, namely :—

"Explanation—Unless otherwise directed, the officer, to whom a case is transferred under sub-rule (1) or sub-rule (2), shall have all such powers as the officer from whom the case was transferred had, old he may proceed from the stage at which the case was so

transferred."

. 22. In rule 83 ofthesaid rules, sub-rule (3) shall be omitted and be deemed to have been omitted on April 15, 1974. '

• .23. For Form XXXI appended to the said rules, the following form shall

be substituted and be deemed to have been substituted on August 1, 1978,. provided that the Form XXXI as it stood before such substitution may also be used until the Commissioner of Sales Tax declares the same to be obsolete :—

‘ 14 ’ madnmmm, 21 mam, 1980 - rA'f‘tlienggdmerit 0f 16. In rule 49 of the said rules, sub-rule (2) and the Ann'exure referred to 7 ' therein shall be omitted and be deemed always to have been omitted and, at the end, the following Explanations shall be inserted arid be deemed a1ways_.vto have been inserted, namely :— “Explanation I—Where any deposit is made by cheque or bank draft and the cheque or the bank draft is encashed, the date of its Submissmn to the Sales Tax Oﬂicer or anyauthorised person, including the collection» authorities acting under section 8 on his behalf, shall be deemed to be the date of deposit. ' Explanation H—For the purposes of this rule and rule 48, the term 'Sales Tax OﬂE‘icer’ shall include any authority under section 9 or section 10.” Substitution of 17. For rule 56 ofthe said rules, the following rule shall be substituted and “11°55. be deemed always to have been substituted, namely :— “56. Number_ of certificate—Every certiﬁcate of registration in Form XV shall bear a serial number which shall be ccnSeCutiVe for all dealers in a circle or sub-circle according to the entry inthe register of registered dealers. Each serial number shall lie preceded by an index mark that may be assigned to that circle or sub-circle by the Commis- sioner of Sales Tax or the State Government.” Omission of 18. Appendix Aoccurringinthe end of ChapterX of the said Rules shall Appendix A- betomitted and be deemed always to have been omitted. Amendment of V 19. Inrule 77 of the said rules, in sub;ru1e(l), at the end, thefollowing ex- rule 77 planatton shall be inserted and be deemed to have been inserted on April 1; 1975, namely :— “EXplanation—For the purposes ofthis rule, the expression ‘last Known place of business’ in relation to a discontinued business includes the??- last known place of business of the dealer where the business was carried?i ' on before its discontinuance.” Amendment of £20; In rule 77-A of the said rules, the words “; and process served on or rule 77-A. notice given to such lawyer, accountant or the authorised” agent shall be as effec- tive as ifthe sameﬁhad been served on or given to the dealer in person; and all the provisions 'of the Act or Rules relating to the service of process on or the giving of notice to a dealer shall be applicable to the service of process on or the giving of notice to such lawyer, accountant or the authorised agent” shall be .t omitted. - Amendment of 21. In rule 81 of the said rules—— rule 81. .. _ (a)_ in sub-rule (1), the words “having the powers ofan assessing autho— rity in the same circle or in any other circle in Uttar Pradesh” shall be omitted andi‘be deemed always to have been omitted ; (b)' at the end, the following Explanation shall be inserted andi; be deemed always to have been inserted, namely :— ‘ “Explanation—Unless otherwise directed, the oﬂicer, to whom a =case is transferred under sub—rule (1.) or sub-rule (2), shall have all “ such powers as - the oﬂicer from whom the case was transferred had, ind he may proceed from the stage at whiCh the case was so .transferred;” "H3 Amendment of . 22. In rule 83 ofrthesaid rules, sub-rule (3) shall be omitted and be deemed I rule 83. to have been omitted on April 15, 1974. ’ ' Substitutionjcr .23. For Form XXXI appended to the said rule‘s, the following form'shall PPM XXXL be substituted and be deemed to have been substituted on August 1, 1978,. provided that the Form XXXI as it_stood before such substitution may also be used until the Commissioner of Sales Tax declares the same to be obsolete :— .

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FORMXXXI See Rule 83(4) and Rule 87-A of the U. P. Sales Tax Rules, 1948] Counterfoil .erial no... ...Date of issue , cgistration Certiﬁcate No. . . . . . . . alid with effect from.......... ...... , ........ . ame and full address of Signature” he dealer to ~sued. ' whom Circle/Sub- Circle (Seal of the issu uing authority). (The above entries to be ﬁlled in by thei issuing uthority).. I, on behalf of the aforesaid deal ire do Icclare that the goods noted below are be1 ngI -/reeeived/brought‘ by the afores said (i) Description of goods. ((0 Quantity. (iii) Weight. ' (iv) Value in ﬁgures. (v) Value in words. (vi) Bill/CashmcmO/Chalan" no an nd date— (vii) Purchased/Received* from 8/5 (viii) No. of form C/F’, ifissucd I do hereby declare that. the above inform ma 1ti01 8 correct and complete to the best of my know- ledge and belief. Signature Signature :Name and Status)“ (Name and Status ” Name and address of the Name and address of the selling dealer/sender. purchas er/cons signec. 'l) Registration no. of the goods ca r1ier. hereby port- derdeal er/me" 2) Name and address of the owner of the oods oarr1 81'. 'Signature of the vehicle driver. ull Name ’ 'arcntagc— I riving Licence no. ‘Strike out whichever is_inapplicable. "Relationship of the person signing the f0 01m to he ﬁrm (2. g. Prop. /Partner, Director, gManage 1e indicated. r etc.) FORM XDOU [See Rule 83(4) and Rule 87-A of the U. P. Sales Tax Rules, 1948] ' Duplicate ScrialNo. ................Dateofissuo.... Registration Certiﬁcate No.. . ., .. Valid with effect from.. Name and full address of Signature .. . . . . .. the dealer to whom Circle/Sub- Circle issued. (Seal of the ‘ authority) (T The above entries to be ﬁlled in by the issuing authority). I, on behalf of the aforesaid dealer, do hereby issuing deola are that the goods 'noted below are being im- ted/received/brought“ by the aforesaid dealer/me’ (i) Description of goods. (ii) Quantity. (iii) Weight. (iv) Value In ﬁgures. ((it) Value 1n words. (vi) Bill/Caslunemo/Chalan‘ No. and date— (vii) Purchased/Received’ from 8/5 (viii) No. of foun C/Ffif issued—- I do hereby declare that the above information seo correct and complete to the best of my knowledge and belief ' Sign nature Signature (Name and Status ‘3 (Name and Status)“ Name and address of the Name and address of the selling dealer/sender. purchaser/consignee. (1) Registration no. of the goods earner. (2 _) Name and address of the Owner of the goods carrier. Signature of the vehicle driver. Full Name Parentage r'ving Licence no. *Striko out whichever is inapplicable. "R Relationship of the person signing the form to the m(e. g. Prop. [Partner, Director, Manager etc.) tli1e indicated. Original copy receivedgetained. Sign nature with date of OI.C Cheok- -Post/S.T.0. Checkl Post/CircleISector. FORM XXX! [See Rule 83(4) and Rule 87- A of the U. P. Sales ~ Tax Rules, 1948] . Original Serial No..... .....Dateofissue.. Registration Certiﬁcate No. Valid with effect from Name and full address of _Signature._. . . . . .. .. . the dealer to whom Circle/Sub—Circle issued. (Seal of the 'issui'ng authority) (The above entiies to be ﬁlled in by the issuing authority). I, on blahalf of the aforesaid dealer, do hereby ' declare that the goods noted below are being im- ported/received/brought‘ by the aforesaid dealer/me. (i) Description of goods. (ii) Quantity. iii) Weight. Eiv) Value in ﬁgures. (v) Valuein words. ' (vi) Bill/Caslunemo/Chalan‘ No and date— (vii) Phrchased/Reeeived‘ from Ss (viii) No. of form C/F,‘ if1ssue I do hereby declare that the above information , is correct and complete to the best of my knowledge and belief. Signature Signature (Name and Status)"_ (Name and Status)” Name and address of the Name and address of the selling dealer/sender. purchaser/consignee. (l) Registration no. of the goods carrier. (2) Name and address of the owner of the goods ' carrier. 1 mainmmmJimﬁ 1980 Signature of the vehicle driver. Full Name—— Parentage— Driving Licence no.— ‘Strike out whichever is inapplicable. ”Relationship of the perSOn signing the form to the ﬁrm (9. g. Prop. /Partner, Director, Manager, etc.) be indicated.

16 c stht Warn-en 1177, 21 ITC4tf, 1980

Amendment of Notifications

24. (I) In the Schedule to notification number ST-II-332/X-1012-1971, dated November 15, 1971, as amended from time to time, in column III against serial number 116, for the existing entry, the word and letters "M or I' shall be substituted and be deemed always to have been substituted.

(2) In the Schedule to notification number ST-II-4949/X-10(2)-74, dated May 30, 1975, as amended from time to time, •the following amendments shall be made and be deemed always to have been made, namely:-

in column II, against serial number 1, for the existing entry, the following entry shall be substituted :-

"All kinds of minerals, ores,' metals, scraps and alloys, including sheets and circles used in the manufacture of brasswares, except those included in any other entry or in any other not Le -ation issued under the Act.";

in the entry in column II against serial number 8, after the words "dry fruits and condiments including", the words"Jeera, aj wain, tej patta haldi, dhaniya, kalimirch, mirch, khaskhas, jafran, sukha soya," shall be inserted;

in column II against serial number 29, for the existing entryy the following entry shall be substituted, namely :-

"Wires and wire-mesh made of brass, copper, german silver or any of their alloys, but excluding wires required for distribution or transmission of electrical energy."

(3) In notification no. S1'-I-5277(II)/X-901(126)-74-U. P. Act.' XV-48-Order 78, dated September 13, 1978,for the words and figures "with effect from Septem- ber 13, 1978", the words and figures "with effect from September 1, J978" shall be substituted and be deemed. always to have been substituted.

(4) The following notifications shall stand rescinded from the respective dates of their issue, namely :-- 41

ST-3608/X-900(21)--1969, dated July 1, 1969;

ST-3616/X-900(21)---1969, dated July 1, 1969;

ST-3617/X-900(21)---1969, dated July 1, 1969;

ST-7058/X-900(21)--1969, dated September 1, 1969;

ST-7059/X-900(21)--1969, dated September 1, 1969;

(I) ST-7060/X-900(21)--1969, dated September 1, 1969;

ST-7061/X-900(21)--1969, dated September 1, 1969;

ST-4718/X-900(21)--1969, dated June 30, 1970;

ST-4719/X-900(21)--1969, dated June 30, 1970;

ST-8204/X-900(21)-1969, dated September 24, 1970;

ST-8204a/X-900(21)-1969, dated September 24, 1970;

(1) ST-11-8426/X-6(19)-78-U.P.A.XV/48-0rder-78, dated November 13, 1978;

ST-II-5998/X--6(27)-77-U. P. Act XV-48-Order-78, dated November 15, 1978;

ST-II--6890/X-6(27)-77-U. P. Act XV-48-Order-78, dated November 15, 1978;

(o) ST-II-9377/X--6(27)-77-U. P. Act XV-48-Order-78, dated November 23, 1978;

• ST-11--9378/X-6(27)-77-U. P. Act. XV-48-Order-78 dated November 23, 1978.

(5) In the Schedule to notification no. ST-3609/X-900(21)-69, dated July 1, 1969, the entry at serial number 10 shall be omitted and be deemed always to have

been omitted.

ﬂ .16 - -mw§ummm,zimﬁ,tsso Aixﬁnenqmen! 0‘ 24. (I) In the Schedule to notiﬁcation number ST-II-332/X-1012—197l, N“ “m“ dated November 15, 1971, as amended from time to time, in column III against serial number 116, for the existing entry, the word and letters “M or I” shall be substituted and be deemed always to have been substituted. . (2) In the Schedule to notiﬁcation number ST-II-4949/X-lO(i)-74, dated May 30, 1975, as amended from time to time, the following amendments shall . be made and be deemed always to have been made, namely:— V(a) in column [1, against serial number 1, forvthe existing entry, the following entry shall be substituted :— 1 - “All kinds of minerals, oresfmetals, scraps and alloys, including sheets and circles used in the manufacture of brasswares, except those included in any other entry or in any other not}? cation issued under the Act."; (b) in the entry in column II against serial number 8, after the words “dry fruits and condimentsincluding”, the words“.leera, ajwain, tej patta haldi, dhaniya, kalimirch, mirch, khaskhas, jafran, sukha soya,” shall be inserted; ' ‘ (c) in column 11 against serial number 29, for the existing entry, the following entry shall be substituted, namely :— “Wires and wire-mesh made of brass, copper, german silver or any of their alloys, but excluding wires required for distribution or transmission of electrical energy." ' ' ‘ (3) In notiﬁcation no. ST-I—5277(II)/X-901(126)-74-U. P. ActhV-48—Order 78, dated September 13, 1978, for the words and ﬁgures “with'eﬂ‘ect from Septem- ber 13, 1978”, the words and ﬁgures “with effect from September 1, 197R” shall be substituted and be deemedlalways to have been substituted. _ rm (4) The following notiﬁcations shall stand rescinded from the respective dates of their issue, namely :—ﬂ . - > (a) ST-3608/X—900(21)——1969, dated July 1, 1969; (b) ST-3616/X—900(21)—-—1969, dated July 1, 1969; (c) ST-3617/X—900(21)——'—1969, dated July 1, 1969; (d) ST-7058/X—900(21)—1969, dated September 1, 1969; (e) .ST-7059/X—900(21)-—1969, dated September 1, 1969; (f) ST-7060/X—900(21)——1969, dated September 1, 1969; (g) ST-7061/X——900(21)——1969, dated September 1, 1969; .(h) SI—4718/X—900(21)-—'-71969, dated June 30, 1970; ‘(i) S'f-4719/X—900(21)-—1969, dated June 30, 1970; (j) ST-8204IX—900(21)-——1969, dated September 24, 1970; (k) ST-8204-‘A/X—900(21)-——1969, dated September 24, 1970; (I) ST-lI-8426/X—6(19)-78——U.P.A.XV/48——Order-78, dated November 13, ' 1978; (m) ST-II-5998/X-——6(27)-77—U. P. Act XV-48—Order-78, dated November 15, 1978; ' ' (n) ST-II-—6890[X—6(27)—77—U. P. Act XV-48—0rder-78, idated November 15, 1978; (o) ST-II-9377/X-—6(27)~77—U. P. Act XV-48—Order-78, dated November 23, 1978; (p) ST-II--—9378/X—6(27)-77—U. P. Act. XV-48—Order-78 dated November 23, 1978. ' v (5) 1n the Schedule to notiﬁcation no. ST-_3609/X-900(21)-69, dated July 1, 1969, the entry at serial number 10 shall be omitted and be deemed always to have been omitted.

Validity of rules and notifi- cations hereby amended.

Validation.

rd7flvr titiiuitof 7I7E, 21 cif cm {I, 1980 17

(6) In notification no. ST-11-4355/X-9(20)-74--U. P. Act XV-48-Order-79, dated July 18, 1979, for the words "with immediate effect", the words "with effect from March 1, 1979" shall be substituted and be deemed always to have been substituted.

125. The rules and notifications amended by this Act shall continue in force until amended or rescinded by the State Government in exercise of its 'powers under the relevant section of the principal Act, read with section 21 of the

, Uttar Pradesh General Clauses Act, 1904.

26. (1) Notwithstanding any judgment, decree or order of any court or authority, anything done or any action taken before the commencement of

.this section, which conforms to the provisions of the principal Act, as amended by this Act, shall be deemed to be, and always to have been valid and lawful as if the provisions of this Act were in force at all material times.

(2) Where; before the commencement of this section, any court or autho- rity has, in any proceeding, made any assessment, levy or collection of any tax or passed any order imposing any penalty or making any other demand, under the principal Act, or passed any order modifying, setting aside or quashing (wholly or in part) such assessment, levy, collection, penalty or demand and such assessment or other order becomes, in consequence of the provisions of this Act, inconsistent with the provisions of the principal Act as amended by this Act, then, subject to the provisions of sub-section (3), any party to the proceeding or the Commissioner of Sales Tax may, within six months from the date of such 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 proceedings and make such order, varying or revising the order previously made, as may be necessary to give effect to the provisions of this Act.

_ 1(3) The assessing, appellate, [revising Or additional revising authority, as the case may be, may, within a period of one year from the commencement of this section, or within the period specified in section 22 of the principal Act, whichever expires later, make any rectification in any order passed by it where such rectification becomes necessary in consequence of the amendment of the principal Act by this Act :

Provided:that no rectification, which has the effect of enhancing the assess- ment, penalty or other dues 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.

27. (1) The Uttar Pradesh Sales Tax (Amendment and Validation) Ordi-:..19D27 nance, 1979 is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act or the Uttar Pradesh Sales Tax Rules, 1948 as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the said Act and the Rules as amended by this Act, as if the provisions of this Act were in force at all material times.

Repeal and saving.

By order, R. C. DEO SHARMA,

Sachiv.

•

PlarOvi•Otit0-47, Oft 0-311 iTTO (f41110)--22-2-80— (4027)-1980-750 (4180) I

mmmm, 2i waft, 1980 . - (6) In notiﬁcation no.ST-Il-4355/X-9(20)-74—U:P. ActXV—48-Order-79, eﬁ'ect from March 1, 1979" _ been substituted. . ms. The rules and notiﬁcations amended by this Act shall continue I/' ' .' in force until amended or rescinded by the State Government in exercise ofits ' ' 'po‘wers under the relevant section oftheprinCipal Act, read with section 21 ot‘the , Uttar Pradesh General Clauses Act, 1904. 26. (1) Notwithstanding any judgment, decree or order of any court 'or authority, anything done or any action taken before the commencement of 'this section, which conforms to the provisions of the principal Act, as amended by this Act, shall be deemed to be, and always to have been, valid and lawful as if the provisions of this Act were in force at all material times. (2) Where,‘ before the Commencement of this section, any court or autho- rity has, in any proceeding, made any assessment,. levy or collection of any tax orpassed any order imposmg any penalty or making any other demand, under . ' the principal Act, or passed any order modifying, setting aside or quashing ‘ ‘ _ (wholly or in part) Such assessment, levy, collection, penalty or demand and ’ ' ‘- ' such assessment or other order becomes, in consequence of the provisions of this Act, inconsistent with the provisions this Act, then, subject to the provisions of sub-section (3), any party to the proceeding or the Commissioner of Sales Tax may, within six months from the date of such 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 proceedings and make such order, varying or revising the order previously made, as may be necessary to give effect to the provisions of this ' Act; ' ' _ _ 1(3) The assessing, appellate, [revising or additional revising authority, as . , ,' the case may be, may, within a period of one year from the commencement of . a ‘j this section, or within the period speciﬁed in section 22 of the principal Act, ' .' whichever expires later, make any rectiﬁcation in any order passed by it where 'such rectiﬁcation becomes necessary in consequence of the amendment of the principal Act by this Act : Providedithat no rectiﬁcation, which has the eﬁ‘ect of enhancing the assess- ment, penalty or other dues, shall be made unless the authority concerned has given notice tothe dealer or the person concerned of his intention to do so and has allowed him a reasonable opportunity of being heard. ' 27. (l) The Uttar Pradesh Sales Tax nance, 1979 is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act or the Uttar Pradesh Sales Tax Rules, 1948 as amended by the Ordinance referred to in sub—section (1) shall be deemed to have been done or taken under the corresponding provisions of the said Act and the Rules as ' 1., amended by this Act, as if the provisions of this Act were in force at all material ‘ ' times. (Amendment and Validation) Ordi- . By order, Sa'chiv. “ammo—45m 0"3 Wino (femo) —-22—2-so-—(4oz7)—i980—750 (ﬁeo) I dated July 18, l979,for the words “with immediate eﬂect”, the words “with shall be substituted and be deemed always to have R. C. DEO SHARMA, M Validity of rules and notiﬁ- cations hereby amended. Validation. of the principal Act as amended by - Repeal and saving:

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Uttar Pradesh act 2 of 1980 : The UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1980

SECTIONS