Uttar Pradesh act 8 of 1975 : The to provide for the imposition of a tax on luxuries in hotels and for amendment of certain taxation and land revenue laws.

Date: 23 Mar 1975

Department

Department of Parliamentary Anubhag - 1

Ministry

Ministry of Parliamentary Affairs

Summary

Enforcement Date

7 Apr 1925

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No. 1090(2)/XVII-V-1-116-74

Dated Lucknow, March 24, 1975

In pursuance of the provisions of dense (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 Karadhan Tatha Bhoo-Rajasw Vidhi Adhiniyam, 1975 (Uttar Pradesh Adhiniyam Bankhya 8 of 1975), as passed by the Uttar Pradesh Legislature and assented to by the Governor

,on March 19, 1975:

..tz THE UTTAR PRADESH TAXATION AND LAND REVENUE LAWS ACT, 1975

(Urreat ,PRADESH Acr No. 8 or 1975)

(As passed by the Uttar Pradesh Legislature)

Arc

ACT

to provide for the imposition of a tax on luxuries in hotels and for amendment of certain taxation and land revenue laws.

IT Is HEREBY enacted in the Twenty-sixth Year of the Republic of India as follows :— .

CHAPTER I.

PRELIMINARY

1. (1) This Act may be called the Uttar Pradesh Taxation and Land Short dile and Revenue Laws Act, 1975. went. - , (2) It extends to the • whole of Uttar Pradesh,

CHAPTER II

IMPOSITION OF LUXURIES TAX

This Chapter shall come into force on such date as the State Govern- .ment may by notification in the Gazette appoint in that behalf.

In this Chapter unless the context Otherwise requires—

`(a) "hotel" includes a restaurant if rooms are provided therein to c-ustoinett on rent;

No. 1090(2)/XVII-V-1-116-74

Dated Lucknow, March 24, 1975

In pursuance of the provisions of dense (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 Karadhan Tatha Bhoo-Rajasw Vidhi Adhiniyam, 1975 (Uttar Pradesh Adhiniyam Bankhya 8 of 1975), as passed by the Uttar Pradesh Legislature and assented to by the Governor

,on March 19, 1975:

..tz THE UTTAR PRADESH TAXATION AND LAND REVENUE LAWS ACT, 1975

(Urreat ,PRADESH Acr No. 8 or 1975)

(As passed by the Uttar Pradesh Legislature)

Arc

ACT

to provide for the imposition of a tax on luxuries in hotels and for amendment of certain taxation and land revenue laws.

IT Is HEREBY enacted in the Twenty-sixth Year of the Republic of India as follows : .

CHAPTER I.

PRELIMINARY

1. (1) This Act may be called the Uttar Pradesh Taxation and Land Short dile and Revenue Laws Act, 1975. went. - , (2) It extends to the whole of Uttar Pradesh,

CHAPTER II

IMPOSITION OF LUXURIES TAX

This Chapter shall come into force on such date as the State Govern- .ment may by notification in the Gazette appoint in that behalf.

In this Chapter unless the context Otherwise requires `(a) "hotel" includes a restaurant if rooms are provided therein to

c-ustoinett on rent;

"luxuries" Means such amenities as are provided in a hotel to the

rupees fifty or more per day;

"luxury tax" . or "the tax" means the tax levied under section ;

"prescribed" means prescribed by rules made under this Chapter;

"proprietor", in relation to a hotel, indudes a person who for the time being is incharge of its management.;..

"rent" means the aggregate of all charges, by whatever name called, realized from the occupier of a room in a hotel, and includes lodging, boarding or service charges or any sum charged by the proprietor on account of tips payable to servants of the hotel, or all or any of them;

Explanation I—Where the rate of rent is ,fixed for otcupation of room alone, and boarding and service charges are separately levied, then-the

Commencement.

Definition&

«9* _ _ ____.~_—.—\_~h——_z——~’~* v No. 1090(2)/XVH-V-1—-116-74 l Dated Lucknow, Marc/124, 1975 _ 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 Pradcs'h Karadhan Tatba Bhoo-Rajasw Vidhi Adhiniyam, 1975 (Uttar Pradesh Adhiniyam Sa’nkhya' 801' 1975), as passed by the Uttar Pradcsh Legislature and assented to by the Governor ' ,on March 19, 1975; THE U'l'I‘AR PRADESH TAXATION AND LAND REVENUE LAWS ACT , 1975 (U'ITAIRIPRADFSH Acr No. 8 or 1975) , (A: passed by the Uttar Praderh Legislature) . 1 AN l _ ACT no provide [or the imposition of a tax on luxuries in hotels and for amendment of certain taxation and land revenue laws. 1‘1 rs my enacted in the Twenty-sixth Year of the Republic of India as follows :_ ‘ l. (I) This Act may be called the Una!“ Pradesh- Taxation and. Land same due at Revenue Laws Act, 1975. - extant. ', ,(2) It extends to thc'wholc of Uttar Pradesh. ' Climax IMPOSI‘HON 01-1 Luxunms TA: 2. This Chapter shall come into force-on such date as the State Govern~ . (barium uncut may by notiﬁcation in the Gazette appornt in that behalf. 3. In this Chapter unless the context other‘wiée requires— mm '(a) "hotel“ includes a restaurant if rooms are provided therein to customers on rent; ((7) "luxuries", x'nearfts such amenities as are rovided in a hotel to the 'occupants' of such rooms or suites of rooms remain as carry a tent of rupees ﬁfty or more per day; - (c) "luimry tax".or "the tax" means the tax levied under sections; (d) “premibed” means prmuibed by rules made under this Chapter; (9) “proprietor", in relation to a hotel, includes a person who for the time being is inrharge of its management;- (f) f‘rent" means the aggregate of all charges, by whatever name called, realized from the occupier of a room in a hotel. and includes - ‘ lodging, boarding or service charges or any sum charged by the proprietor , on account of tips payable to servants of the hotel, or all or any of them; Explanation I—Where the rate of rent is «ﬁxed for oecupation of room . 4 alone, and boarding and service charges are separately levied, Lhen‘thc g

14 AMIN

Levy of tax.

actual sum realised for each day, including any sum paid for " food, drinks, entertainment and the like shall be aggregated and the total shall be deemed to be the rent;

Explanation II—Where the charges are levied otherwise than on daily basis or per person, then the charges shall be computed as for a day and per person based on the period of occupation of the room for which the charges are made and the number of persons actually occupying or per- mitted to occupy it ;

(g) "room" includes a suite of rooms which is ordinarily hired out as one unit.

4. (1) A luxury tax shall be payable at the following rates by every person• who occupies on rent a room or suite of rooms provided with luxuries in a hotel, namely :—

if the rent does not exceed rupees one hundred per day

if the rent exceeds rupees one hundred but does not exceed rupees one hundred and fifty per day

if the rent exceed-s rupees one hundred and fifty

@ 3 per cent of the rent;

@ 5 per cent of the rent ;

@ 7 per cent of the rent:

Provided that any person who makes payment of rent in foreign currency shall be granted a rebate of /25 per cent in the tax payable by him.

(2) In computing the luxury tax a fraction of a rupee which is not a multiple of five paise, shall be rounded off to the next• higher multiple of five paise.

Manner of 5. (1) The tax shall be collected along with rent by the proprietor of parsons. the hotel from the persons liable to pay it and shall be paid by the proprietor

to the State Government in such manner as may be prescribed.

(2) If any proprietor fails to pay the tax within the prescribed period he shall be liable to pay simple interest at the rate of eighteen per cent per annum. on the• amount remaining unpaid, and such interest shall be addcd to the amount of tax and deemed for all purposes to be part of the tax:

Provided that where ,as a result of an order passed on appeal the amount of tax is varied the interest shall be recalculated.

Aiseisment of tax. 6. (1) The tax shall be assessed by such authority as may. be prescribed.

Payment of compo- sition fee in lieu of tax..

huneetion of books and accounts.

(2) The procedure of assessment and of any appeal from any order of assessment, and the powers of the assessing, and appellate authorities shall be such as may be prescribed.

. 7. .Notwithstanding anything to the contrary in this Chapter, the " assessing authority may permit the proprietor of a hotel to pay in lieu of the tax payable by him under this Chapter, a lump sum by Way of composition ; subject to such conditions as may be prescribed.

1:1

8. The assessing authority or any other officer authorized by him in that behalf may, with a view to satisfying itself or himself that the provisions of ,\ this Chapter or rules made. thereunder are being complied with-

- (a) enter any hotel at any reasonable time;

require any proprietor of a hotel to produce before him an books, accounts or other documents;

inspect any books, accounts or other documents; and

.(d)_ inspect the rooms to ascertain their occupancy.

' "unva-‘x. actual sum realised for each day, including any' sum paid for,’ food, dunks, entertainment and the like shall be aggregated and the total shall be deemed to be the rent; ; Explanation II—‘Wherc the charges are levied otherwise than on daily basis or per person, then the charges shall be computed as for a day and I per person based on the period of occupation of the room for which the ‘ charges are made and the number of persons actually occupying or per- mitted to occupy it ; ' r ’ a (g) "room” includes a suite of rooms which is ordinarily hired out as one unit. ' lI"! 0‘ '13- 4. (l) A luxury tax shall be payable at the following rates by every person who occupies on rent a room or suite of rooms provided with luxuries in a hotel, namely :— (a) if the rent does not exceed rupees ' one hundred per day .. @ 3 per cent of the rent; _ p _ (b3 if the rent mtoeeds rupees one hun red but does not exceed rupees one 2 ’ ‘ ' hundred and ﬁfty per day . . @ 5 per cent of the rent ; i ((2: if the rent exceeds rupees one " ' bun ed and ﬁfty . . @ 7 per cent of the rent: Provided that any person who makes payment of rent in foreign currency shall be granted a rebate of 25 per cent in the tax payable by him. (2) In computing the luxury tax a fraction of a rupee which is not a multiple of ﬁve paise, shall be rounded all" to the next higherlmultiple of ﬁve PZISC. (1) Theta): shall be collected along with rent by the tlproprietor of Manner of 5- . e proprietor payment. the hotel from the persons liable to pay it and shall be paid by to the State Government in such m‘annergas may be prescribed. I (2) If any proprietor fails to pay thetax within the prescribed period he shall be liable to pay simple interest at the rate of eighteen per cent per annum on the amount remaining unpaid, and such interest shall be added to the amount of tax and deemed {or all purposes to be part of the tax :_ g5 Provided that whereas a mult of an order passed on appeal the amount ' ' ' ' of tax is varied the interest shall be recalculated Aummcm of m, 6. (l) The tax shall be assessed by such authority as‘may be prescribed. . . (2) The procedure of assessment and of any appeal from any order of assessment, and the powers of the assessing, and appellate authorities shall be such as may be prescribed. 1 Payment at m . . 7. Notwithstanding anything to the contrary in this Chapter, the ‘ sition fee in licou assessing authority may rmit the proprietor of a hotel to pay in lieu of the “f u- taxpayab'le by him no er this Chapter, a lump sum by Way of composition subject to such conditions as may be presuibed. 8. The assessing authority or. any other-ofﬁcer authorized by him in that _ behalf may. with a view to satisfying itself or himself that the provisrons of \ this Chapter or rules made-thereunder are being complied with— lmnection of books Ind amounts. 1(a) enter any hotel at any reasonable time; . . (b) reduire any proprietor of a hotel to produce before him ‘any books, accounts or other documents; (c) inspect any books. accounts or other documents; and (d); inspect the rooms to ascertain their occupancy.

9. Without prejudice to the provisions of section 7, any sum payable Recove71 of sumi under scction 5, shall on the certificate of the assessing authority be recoverable QS arnuus of land

fritim the proprietor as an arrear of land revenue. . 10. (1) Without prejudice to the provisions of sub-section (2) of section 5, Penalty.

if any person fails to pay any sum payable under section 5 or section 7 within the prescribed period Ile shall, on conviction be liable to pay a fine not exceed- ing rupees five thousand and when the offence is a continuing one, with a further fine not exeeeding rypees'one hundred per day during which the offence continues.

(2) Whoever fails to supply any information which he is required to supply under any rules made under this Mantel- or knowingly.r.711741:1 7e: information shall be punishable with fine which may extend to five thousand rupees.

11. (I) If the person committing an offence under this Chapter is a°' company, every person, who, at the time the offence was committed was in Pa charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment 'provided in this Chapter if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence'.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Chapter is committed by 'a company and it is proved that the 'offence has been committed with the consent or connivance of. or is attribu- table to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed guilty of that offence and shall be liable to be proceeded against and punished accordingly. , Explanation—For the purpose of this section—

(a) "company' means a body corporate, and includes a firm or other association of individuals ; and

(b) "director" in relation to a firm, means a partner in the firm. 12. No suit, prosecution or other legal proceedings shall lie against the

State Government or any officer of the State Government for anything which is in good faith done or intended to be done in pursuance of the provisions of this Chapter or the rules made thereunder.

. 13. (I) The State Government may by notification in the Gazette, make rules for carrying out the purposes of the provisions of this Chapter and such rules may, among other things. provide for the levy of fees in respect of proceed- ings referred to in section 6.

(2) All rules made under this Chapter shall, as soon as may be after they are made, be laid before each house of the State Legislature. while it is in session for a total perind of not less than thirty days, extending in its One session or more than one successive sessions, and shall, unless some later date is appointed, take effect from the date of their, publication in the Gazette subject to such modifications or amendments as the two Houses of the Legislature may during the said period, agree to make, so, however, that any such modification or amendment shall be without prejudice to the validity of anything previously done thereunder.

CHAPTER III 'AMENDMENT OF THE UNITED PROVINCES SALES OF MOTOR SPIRIT, DIESEL OIL

AND ALCOHOL TAXATION Aar, 1939

. 14. In section 2 of the United Provinces Sales of Motor Spirit; Diesel Oil A me adm e t of and Alcohol Taxation Act, 1939, hereinafter in this Chapter referred to as the scfl°° 2 °f principal Act, in clause (itaaa), for the words "rectified spirit and absolute

Act. no. 1 of 19?9 .

alcohol", the words "rectified spirit, denatured spirit and absolute alcohol shall be 'substituted and be deemed to have been substituted with effect from April 23, 1974.

15. In section Kof the principal Act, in sub-seetion (1) ,— Amendment of section 5.

0) for the first paragraph, the following paragraph shall be substi- tuted and be deemed to have been substituted with effect from April 23. 1974, namely :—

by COM:

Protection of action taken under this Chapter.

Power to make rules.

9. Without prejudice to the provisions of section 7, any sum payablekeaimy of 6mm under section 5, shall on the certiﬁcate of the assessing authority be recoverable ” m“ of land frb'm the proprietor as an arrear of land revenue. mam" . _10. (1) Without prejudice to the provisions of sub-section (2) of section 5, P9113“!- if any person fails to pay any sum payable under section 5 or section 7 within the prescribed period 1e shall, on conviction be liable to pay a ﬁne not exceed- ing rupees ﬁve thousand and when the oﬁenoe is a continuing one, with a further ﬁne not exceedingrupees'one hundred per day during which the offence continues. . - ' i ' _ 1' (2) Whoever fails to supply any information which he is required to supply under any rules made under this Chapter or knowingly supplies false information shall be punishable with ﬁne which may extend to ﬁve thousand rupees. . ' ‘ ‘;"*"\‘n ﬁ'irgﬂ-‘E’Yﬂ . 11. (1) If the person conunilting an offence under this Chapter is EOﬁmm 1.” ”mi company, every person, who, at the time the offence was committed was in Pam‘ : charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to he proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment 'provided in this Chapter if he proves that the offence was committed without his knowledge or that he exercised 'all due diligence to prevent the'commission of such oﬂence’. ' (2) 'Notwithstanding anything contained in sub-section (1), where an , offence under this Chapter is committed by'a company and it is proved that . the offence has been committed with the consent or connivance of. or is attribu- table to any neglect on the. part of any director, manager, secretary or other ofﬁcer of the company, such director. manager, secretary or other ofﬁcer shall also be deemed guiltv of that offence and shall be liable to he proceeded against and punished accordingly. ' Explanation—For the‘purpose of this section— (a) "company“ means a body corporate, and includes a ﬁrm or other association of individuals ; and ‘ (b) "director" in relation to a firm, means a partner in the ﬁrm. . 4 ' 12. No suit, prosecution or other 1egal proceedings shall lie against the “New” '0‘ State Government or any ofﬁcer of the State Government for anything which is “a“ “‘1'“ ”"1" . . . . . . this Chapter. 11'] good faith done or intended to be done in pursuance of the prowsrons of this Chapter or the rules made thereunder. ' ' . , 13. ,(l) The State Govemment may by notiﬁcation in the Gazette, make Pow“ m make 'rules for carrying out the purposes of the provisions of this Chapter'and such m1”, rules may, among other things. provide for the levy of fees in respect of proceed- ings referred to in section 6. . ' - V (2) All rules made under this Chapter shall, as soon as may be after they are made, be laid before each house of the State Legislature. while it is in session for a total period of not less than thirty days, extending in its one session or more than one successive sessions. and shall, unless some later date is appointed, take effect from thedate of their publication in the Gazette subject to such modiﬁcations or amendments as the two Houses of the legislature may during the said period, agree to make, so, however, that any such modiﬁcation or amendment shall be without prejudice to the validity of anything previously done thereunder. CHAPTER III AMENDMENT or 'n-n: UNITED Paovmcrs SALES or Moron Svmrr, DIESEL OIL » AND ALCOHOL TAXATION ACT, 1939 _ 14. In section 2 of the United Provinces Sales of Motor Spirit; Diesel Oil Amendment of and Alcohol Taxation Act. 1959. hereinafter in this Chapter referred to as the “$322 10f £533; principal Act, in clause (dean), for the words “rectified spirit and absolute c‘ 0' ° . alcohol", the words "rectiﬁed spirit, denatured spirit and absolute alcohol shall be substituted and be deemed to have been substituted with effect from April 23, 1974. e . , .15. In section 3,0f the principal Act, in subse‘etion (l) .— Amfndmwl .0? _.. . . . . . . section 5. (i) for the. first-paragraph, 'the following paragraph shall be substr- tuted and be deemed to have been substituted with eEect from 'April . 'w 1 L13. 1974, namely :— i

"There ,shall be levied with effect from May 2, 1974, on the first sale of motor spirit or diesel or alcohol in the State ,a tax at the rate of 25 paise per litre in the case of motor spirit, 10 paise per litre in the case of diesel oil and 40 paise per litre in the case of alcohol, and

..such tax shall be payable in the prescribed manner by the dealer effecting such sale ;" ; • •

(ii) in the proviso, for the Words and efignies "after the commence- ment of the Uttar ,Pradesh Sales of Motor Spirit and Diesel Oil Taxa- tion (Amendment) Ordinance, 1974", the words and figures "on or after May 2, 1974" shall be substituted iEld. be deemed always to have been substituted, and for the words "such 'Commencement", the words "the said date" shall be substituted and be deemed always to have been substituted.

Amendment of 16. In section 6 cf the principal Act, for the words "retail dealer", the section 6. word "dealer" shall be 'substituted.

CHAPTER IV 'AMENDMENT OF THE UTTAR PRADESH SALES TAX Act 1948

17. In section 2 of the Uttar Pradesh Salex Tax Act, 1948, hereinafter Amendment of section 2 it. p. in this Chapter, referred to as the principal Act, in clause (i), above the existing Act no. XV of Explanation II, the following Explanation shall be inserted, namely :- 1948.

"Explanation 7—Any amounts realised by the dealer as sales or purchase tax due or purporting to be due in respect of sale or purchase of goods shall be deemed to be included in the turnover."

Amendment of 19, In section 3-A of the principal Act, in sularsection (2), for the words . section 3-A.

"three and a hall per cent" wherever occurring, the words "four per tent"' shall be substituted.

Amendment of 19. In ,section 3-1) of the principal Act, in sub-section (1), in clause (a), section 3-D.

for the words "three and a half per cent", the words "four ptr cent" shall be substituted. .

Amendment of 20. In section 3-F of the principal Act, for the words "one half of one' section St per cent", the words "one per cent" shall be substituted.

Substitution of new 21. (I) For section 4 of the principal Act, the following section shall be section for section substituted and be deemed to have been substituted with effect from the thirty-

first clay of March, 1956, namely "4. No tax under this Act shall be payable on—

Exemption from

the sale of water, milk, salt, newspaper, motor spirit or any other goods which the State Government may, by notification in the Gazette, exempt. or

the sale or purchase of any grinds by the All India Spinners Association or Gandhi Ashram, Meerut, and their branches, or by such other persons or class of persons as the State Government

may, by notification in the _Gazette, exempt: Provided that while granting any exemption under clause (a)

or clause (b), the State Government may impose such conditions including the condition of payment of such fees, if any, not exceed- ing eight thousand rupees annually, as may be specified by the State Government by notification in the Gazette.

Explanation—In this section, the expression— " (a) 'water' does not include mineral water, aerated water, tonic:

water, distilled water or scented water ; (b) 'milk' does not include condensed milk, milk powder

baby milk."; (2) In section 4 of the principal Act so substituted, as provided in sub-

section (1) , for the words ',motor spirit", the words and figures "motor spirit, diesel oil en alCOhbi as defined in the :united Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1989" shall be substituted and be deemed to have been substituted with effect from May 2, 1974.

Amendment of 22. In the First Schedule to the principal Act, for the existing entry in

First Schedule.

column no. 2 against serial no. 89, the following entry shall be substituted and be deemed to hay.e been substituted with effect from May 2, 1974 :—

"Spirit and spirituous liquors of all kinds including methyl alcohol but excluding country liquor and also excluding 'alcohol' as defined in the-United-Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxa,

— A 1 (9O"

"There shall be levied with effect from May 2, 1974, on the ﬁrst . sale of motor spirit or diesel or alcohol in the State a tax at the rate of 25 passe per litre in the case of motor spirit, 10 paise' er litre in the case of diesel oil and 40 paise per litre in the case of a cohol; and -.such tax shall the payable in the presaibed manner by the dealer effecting such sale ;" ‘ - ' ‘ 5" - (ii) in the proviso, for the words and ,ﬁgu “ "after the commence. , ment of the Uttar,Pradesh Sales of Motori'Spir'itﬁnd Diesel Oil 'Taxa. Lion (Amendment) Ordinance, 1974", the words and figures "on or after May 2, 1974” shall be substituted a“- be deemed always to have been substituted, and for the words "such commencement", the words "the said date.” shall be substituted and be deemed alWays to have ”been substituted. > Mahmt of 16. In section 6 cf the principal Act. for the words "retail dealer", the mom 6. ' ' word “dealer" shall be ”substituted. _ CHAPTER IV AMENDMENT or THE U'rrAn PRADESH SALES Tax ACT, 1948 Amman; M. 17. In section 2 of the Uttar Pradesh Salex Tax Act, 1948. hereinafter m 2 of U. E in this Chapter, referred to as the principal Act, in clause (i). above the existing An no. xv «Explanation II, the following Explanation shall be inserted, namely :— ‘m' “Explanation I—Any amounts realised by the dealer as sales or ;: purchase tax due or purporting to be due in respect of sale or purchase . of goods shall be deemed to be included in the turnover." ',‘ Amendment a, 18. In section S—A of the principal Act, in..sub=section (2), [or the words -" . Dccdon S‘A. "three and a half fer cent" wherever occurring, the words "four per tent" ‘ shall be substitute . . Amendment al, 19. Injection 3-D of the principal Act, in sub-section (1), in clause (a). section H). for the words "three and a half per cent", the words "four ptr cent" shall be substituted. . 3.: Amman-tent of 20. In section S-F of the principal Act, for the wordsr'bne half of one' i ”“1” 3‘P- per cent", the words "one per cent" shall be substituted. - " . , 2l. (1 Far section 4 of the 'nci a1 Act, the followin section shall‘be Ex??? :03?“ substituted 21nd be deemed to havepti'ben ISubstituted with eitecgt from the ,thirty- 4'." _ ' ﬁrst day of March, 1956, namely :— _.v;- ‘ "4. No tax under this Act shall be payable on— ' "" Exemption from (a) the sale of water, milk. salt, newspaper, motor spirit or any other goods which the State Government may, by notiﬁcation in the .'" ~, . Gazette, exempt. or . , '. ' it. I (b) the sale or purchase of any goods by the All India Spinners Association or Gandhi Ashram, Meerut, and their branches, or f, by such other persons or class of persons as the State Government " may, by notiﬁcation in the Gazette, exempt: ' Provided that while grantingr any exemption under clause (a) or clause ' (b), the State Government may impose such conditions including the condition of payment of such fees, if'any, not exceed- ing eight thousand rupees annually,‘ as may be speaﬁed by the State Govemment by notiﬁcation in the Gazette. Explanation—In this section, the expression— ‘ “(11) 'water' does not include mineral water, aerated water. ton water, distilled water or scented water ; ([7) ‘milk’ does not include condensed milk, milk powder or . baby milk"; , p . , ' . . In section 4 of the principal Act so substituted, as prowded m sub- section (l), for the ivordsr‘motor spirit'f, the words and ﬁgures "motor spirit diesel anathema] asdeﬁned in} the ,United Provinces Sales of Motor Spirit, Diesel Oil and Aloohol Taxation Act, 1959” shall be substituted and be deemed to have been substituted with effect from May 2, 1974. . I I 22. 'In the First Schedule to the principal Act, for the existing entry so ginningﬂgdnle. a! column no. 2 against serial no. 89, the following entry shall be substituted and be deemed to haye been substituted with effect from May 2, 1974 :— i ' “Spirit and spirituous liquors of all kinds including methyl alcohol but excluding country liquor and also excluding 'alcohol' as deﬁned in , the‘UnitedrProvinrrs Sales'of Motor Spirit, Diesel Oil and Alcohol Taxa< Q

CHAPTER V . . -AmEr4omENT OF THE UNITED PROVINCES MOTOR VEHICLES tANATION Act; 1935

:'1423. In section 2 of the United Provinces Motor Vehicles Taxation Act, Amendment of • .1985, hereinafter in this Chapter referred to as the principal Act, for clause (aa) sedion 2 *Sof the

. U. the following clause shall be substituted, namely .:— P. Act no. V of 1935.

"(aa) 'Appellate amtlici5it9' means the Transport Commissioner, Uttar , Pradesh or any other'-offc9r appointed by the State Government as

s, , . *Appellate autIlOrity.i:

i‘ 24.. For section 3 of ilk .principal Act, the following section shall be subs- Substitution of new Hinted, namely section for section :— %as

'13. The State Government may exempt, either wholly or partially 3' from the operation of this Act, any motor vehicle or class of

'.:Exemptions- motor vehicles as may be prescribed, subject to prescribed conditions."

, 25. In section 4 of the principal Act— Amendment of section 4. (a) in the Explanation, for clause (c), the following clauses 'shall be

substituted, namely :— "(c) for the purposes of determination of the tax payable in

respect of any period from and after the commencement of Chapter V of Uttar Pradesh Taxation Laws (Amendment) Act, 1969, but prior to the first day of January, 1972, the First Schedule as substituted by the said Act of 1969;

for the purposes of determination of the tax payable in respect of any period from and after the first day of January, 1972, but prior to the commencement of Chapter V of the Uttar Pradesh Taxation and Land Revenue Laws Act, 1974, the First Schedule as

, amended by Chapter IV of the Uttar Pradesh Taxation Laws (Amendment) Act, 1972 ;

• for the purposes of determination of the tax payable in respect of any period from and after the commencement of Chapter V of

i2 the Uttar Pradesh Taxation and Land Revenue .Laws Act, 1974 the First Schedule as substituted by the said Act r

• ;

(b) sub-section (3) shall be omitted.

26. In section 5 of the principal Act— • Amendment of (a) for the second proviso to sub-section (I), the following proviso section 5.

shall be substituted, namely :—

"Provided further that the difference between the tax payable under, section 4 for any period and the tax (including surcharge) already paid for that period in accordance with the provisions of this Act as it stood 'prior to its amendment by Chapter V of the Uttar Pradesh Taxation and Land Revenue Laws Act, 1974, shall be paid on. or before January 15,, 1975.".;

(b) after sub-section (1), the following, sub-section -shall be inserted, namely :—

4-,

1,1 . ••• •

28. For ;ectibn 15 of the principal Act, the following section shall be subs- Substitution of iituted, namely :— . new section for

et? section 15.

"15. (1) Any pet son aggrieved by an order relating to the assessment, imposition or recovery of tax may, within thirty days from the date Of receipt of such order by him make an appeal in the prescribed manner • to the Appellate authority :

Provided that no appeal under this section shall be entertained by the Appellate authority unless fifty per cent of the tax assessed has been deposited.

"(I-A) When any person transfers a motor vehicle registered in his name to any other person, then, notwithstanding the liability of the transferor in this regard, the transferee shall be liable to pay the arrears of tax, if any, in respect of the motor vehicle ro transferred, due •on or before the date of its transfer, as if the trantferee was the owner of the said motor vehiele during the period for which the tax is clue."

In section 14 of the principal Act, the proviso shall be omitted. Amendment of section 14.

-:, '33:,» . - CHAPTERV 'AMwnMgnr or THE UNITED PROVINCE; Moron Vex-notes TAXATION 'ACT, 1935 - “-23. In section 2 of the United Provmces Motor Vehicles Taxation Act, Amendment. - the following clause shall be substituted, namely .:— 1935 5 "(aa) ‘Appellate authority" means the Transport Commissioner, Uttar . Pradesh or any othe ‘ er appointed by the State Government as . - pan/Appellate authorityxy; ’ ,l‘ ~241., For section 3 of the principal Act, the following section shall be subr- Jiiyléd, namely :— \Mufg/ - ’ ‘ "3 The State Government may exempt, either wholly or partially 3‘ . from the operation of this Act. any motor vehicle or class of UExcmpttons. motor vehicles as may be prescribed, subject to prescribed ’- - conditions." , 25. In section 4 of the principal Act— Amendment (a) in the Explanation, for clause (6), the following clauses ‘shall be “Clio" 4' substituted, namely :— ., ’ nu ' "(6) for the purposes of determination of the tax payable in ' respect of anv period from'and alter the commencement of Chapter V of Uttar Pradesh Taxation Laws (Amendment) Act, 1969, but prior to the ﬁrst day of January, 1972, the First Schedule as substituted by the said Act of 1969; (d) for the purposes of determination of the tax payable in respect of any period from and after the ﬁrst day of January, 1972, A » but priortto the commencement of Chapter V of the Uttar Pradesh - Taxation and Land Revenue Laws Act, 1974, the First Schedule as amended by Chapter IV of the Uttar Pradesh Taxation Laws (Amendment) Act, 1972 ; I . (e) -ior the purposes of determination of the tax payable in respect of any period from and after the commencement .of Chapter V of .ﬁw , the Uttar Pradesh Taxation and Land Revenue 'Laws Act, 1974 the First Schedule as substituted by the said Act i"; ”I , (l7) sub-section (3) shall be omitted. V 13'. 261 In section 5 of the principal Act— Amendment . (a) for the second proviso to sub-section (1), the following proviso section 5. shall be substituted, namely :— - _ ."Provided further that the difference between the tax payable "‘- -under, section 4 for any period and the tax (including surcharge) already paid for that period in accordance with the provisions of this Act as it stood ‘prior to its amendment by Chapter V of the Uttar 'Pradesh Taxation and Land Revenue Laws Act, 1974, shall be paid on.or before January 15,. 1975."; ' . (b) after sub-section (1), the iollowingsub—section shall be inserted, namely :- ' “(l-A) When any person transfers amotor vehicle registered in his name to any other person, then, notwithstanding the liability of the transferor in this regard, «the transferee shall be liable to pay the arrears of tax, if any, in respect oi the motor vehicle 5'0 transferred, due on or before the date of its transfer, as if the transferee was the ovmer of the said motor vehicle during the period for which the tax is due." ' . , . In section 14 of the principal Act, the proviso shall be omitted. Amendmlcpt ' SECUDD . 28. For section 15 01 the principal Act, the following section shall be subs- Substitution Muted, namely ;_ . new. signal: I SCCUOI‘I . _"'" ' "15. (1) Any per son aggrieved by an order relating to the assessment. ‘ ,' impositFon or recovery of tax may, within thirty days from the date of ' receipt of such'order by him make an appeal in ‘the prescribed manner ‘ to the Appellate authority 2 _ Proﬁded that no appeal under this section shall be entertained by the Appellate authority unless ﬁfty per cent of the tax assessed has been deposited. - '0‘ ~ ' 5. hereinafter in this Cha ter referred to as the rinci :11 Act or la “cm" 2 i°f ”“5 193 . P P P ’ f C use (M), U. P. Act no. V of Substitution of new section for section of o! 01 for

(2) An' order passed by die Appellate authority on appeal under this section shall be final and conclusive."

Substitution of 29. For the First Schedule to the principal Act, the following Schedule new schedule for shall be substituted, namely :— the First schedule. "FIRST SCHEDULE

(See SECTION 4)

Article Description of vehicle Annual ! Iftn rate of

tax 1 2 3

PART 'A' Rs .P. Vehicles other than transport vehicles

Motor cycles (including scooters and auto-cycles) not exceed- ing 406, kgms. in weight unladen—

Motor Bicycles— (I) not exceeding 91 kgms. in weight, unladen 35.00 (2) exceeding 91 kgms. in weight, unladen

555..0000

Motor tricycles • • ••• 55.00 Motor bicycles or u-icycles used for drawing a trailer or a side-car in addition to the rate above 7.00

11 Vehicles constructed and used solely for the conveyance of passengers and light personal luggage with seating accommo- dation for not more than six persons exclusive of the driver (including motor cycles) weighing more than 406 kgms. unladen—

(I) (a) not exceeding 1,016 kgms. in weight, unladen ... 125.00 exceeding 1,016 kgms. but not exceeding 1,270 kgms. in weight, unladen 165.00 exceeding 1,270 kgms. but not exceeding 1,778 kgms. in weight. unladen 207. 00 exceeding 1,778 kgms. in weight, unladen .. 250.00

(2) Trailers drawn by vehicles covered by this article . 1 28 . 00 III

Vehicles including motor cycles weighing more than 406 kgms. unladen, constructed, or adopted for use for the conveyance of more than six persons (exclusive of driver) — (i) If fitted wholly with pneumatic tyres, and—

(a). not exceeding 1,016 kgms. in weight, unladen ... 183.00 exceeding 1,016 kg s., but not exceeding 1,778 kgms. in weight, unladen 313.00 exceeding 1,778 kgms. but not exceeding 2,540 kgms. in weight, unladen 413.00 exceeding 2,5H kgms. but not exceeding 3,556 kgms. in weight, unladen 603 . 00

(6) exceeding 3,556 kgms. hut not exceeding 5,080 kgans. in weight, unladen 776.00 exceeding 5,080 kgms. in weight. unladen, for every

1,016 kgms. or part thereof in excess of 5,080 kgms. 322.00 Trailers drawn by vehicles covered by this Article—

to carry load not exceeding 1,016 kgms. 215 . 00 !. to carry load exceeding 1,016 kgms. 413.00

(ii) If fitted with resilient tyres, the appropriate tax pay- able for a vehicle of the same unladen weight with pneu- matic tyres together with an addition of 33 If. per cent thereon ;

Substitution new schedule the First schedule. .(2) Any order passed by the Appellate authority on appeal tinder this section shall be ﬁnal and conclusive" fof 29. For the First Schedule. to the principal Act, the following Schedule ‘7’ shall be substituted, namely :— I ‘ “FIRST SCHEDULE :5? _ ' (See SECTION 4) . 'Article ., Description of vehicle > Annual {1 Hit: .; , E ' _ ' ' rate of _ ta! 1 2 - 3 PART ‘A’ ‘~ : RS.P. Vehicles other than transport vehicles 1 Motor cycles (including scooters and auto-cycles) not exceed- ing 406.1(gms. in weight unladen— (a) Motor Bicycles— (1) not exceeding 91 kgms. in weight, unladen 35.00 (2) exceeding 91 kgms. in weight. unladen .. 55.00 (b) Motor tricycles 55.00 (6) Motor bicycles or tricycles used for drawing a trailer or a side-car in addition to the rate above 7.00 11 Vehicles constructed and used solely for the conveyance of passengers and light personal luggage with seating accommo- dation for not more than six persons exclusive of the driver (including motor cycles) weighing more than 406 kgms. unladen— (1) (a) not exceeding 1,016 kgms. in weight, unladen 125.00 (b) exceeding 1,016 kgms. but not exceeding 1,270 kgms. in weight, unladen .. .. 165.00 (c) exceeding 1,270 kgms. but not exceeding 1,778 kgms. in weight. unladen .. 207.00 (d) exceeding 1,778 kgms. in weight, unladen .. 250.00 (2) Trailers drawn by vehicles covered by this article .. 28.00 111 Vehicles including motor cycles weighing more than 406 kgms. unladen, constructed, or adopted for use for the conveyance of more than six persons (exclusive of driver) -- i If ﬁtted wholl with aneumatic tries, and— () y 1 i (a). not exceeding 1,016 kgms. in weight, unladen 183.00 (b) exceeding 1,016 kgms., but not exceeding 1.778 kgms. in weight, unladen .. 313.00 (c)' exceeding 1,778 kgins. but not exceeding 2.540 kgms. in weight, unladen .. 413.00 (5!) exceeding 2,540 kgms. but not exceeding 3,556 kgms. in weight, unladen .. ' _ 603.00 (6) exceeding 3,556 kgms. but not exceeding 5,030 kgms. in weight, unladen .. 776.00 f) exceeding 5,080 kgms. in weight. unladen, for every 1,016 Ikgms. or part thereof in excess of 5,080 kgms. .. . . 322.00 (g) Trailers drawn by vehicles covered by this Article—' - (a) to carry load not exceeding 1,010 kgms. 215.00 (b) to carry load exceeding 1.016 kgms. .. 413.00 (ii) If ﬁtted with resilient tyres, the appropriate tax pay— able lor a vehicle of the same unladen weight with pneu- matic tyres together with an addition of 38 1/. per cent thereon ; “ j

'111—(Concld).

(iii) If fitted with non-resilient tyres, the appropriate tax payable for a vehicle of the same unladen weight with pneumatic tyres together with an addition of 66 2/„ per cent thereon :-

Provided that the rate of tax specified in column 3 against Articles I, II and III of this Part shall be subject to an increase of 50 per cent in respect of all owners of motor vehicles except the following classes of owners, namely—

an individual •

;

a Municipal Board, Nagar Mahapalika, Zila Pan- shad, Notified Area Committee, Town Area Com- mittee or Kshettra Sarnia ;

(c) a University established by or under any law ; (d) any recognised educational institution ; (e) any public charitable trust ; (I) any other class of 'persons using motor vehicles for

public purposes specified by the State Government in this behalf by notification in the Gazette.

PART 'B'

Transport vehicles - IV Vehicles plying for hire for the conveyance of passengers

and light personal luggage of passengers—

with seating capacity for not more than three persons exclusive of the driver ••. 275.00 with seating capacity for four persons exclusive of the driver ••. ••• 550.00 with seating capacity for more than four but not more

• than six persons exclusive of the driver— three wheeler 550.00 others . 06 688.00

(4) with seating capacity for more than six persons but not more than twenty persons, exclusive of the driver, for the first six .seats . • ••• 565.00

with an addition for every seat in excess of six and up to twenty, of—

if intended for use on an A Class route 45.00

if intended for use on a B Class route ... • 30.00

if intended for use on a C Class route 25.00

(5) with seating capacity for more than 20 but not more than 32 persons exclusive of the driver—

if intended for use on ari A Class route, for the first 20 seats 1,290.00

for every additional seat 55.00

if intended for use on a B Class route, for the first 20 seats • 1,035.00 for every additional seat • 45.00

for every additional seat 30.00

(6) with seating capacity for more than 32 persons exclu- sive of the driver — the tax payable under the last

Rs. P.

‘ﬁﬁC—oncld.) ' . ' Rs. P .- (iii) If ﬁtted with non-resilient tyres, the appropriate tax . . payable for a vehicle of the same unladen weight with ' pneumatic tyres together with an addition of 66 2/. per cent thereon :- ‘, Provided that the rate of tax speciﬁed in column 3 against 4 Articles I, II and III of this Part shall be subject to an ‘ >- increase of 50 per cent in respect of all owners of motor ”vehicles except the following classes of owners. namely—— (a) an individual ; - (b) 3. Municipal Board, Nagar Mahapalilta, Zila Pari~ shad, Notiﬁed Area Committee, Town Area Com- mittec or Kshettra Samiti ; a} . (c) a University established by or under any law ; ‘ ‘ (d) any recognised educational institution ; (c) any public charitable trust ; ,‘ (I) any other class of 'persons using motor vehicles for public purposes speciﬁed ’by the State Government .. in this behalf by notiﬁcation in the Gazette. , a PART ‘B' *" Transport vehicles w lV Vehicles plying for hire for the conveyance of passengers a" and light personal luggage of passengers— _ (l) with seating capacity for not more than three persons '1‘ exclusive ot the driver . . . 275.00 (2) with seating capacity for four persons exclusive of the driver ‘ .. 550.00 (3) with seating capacity for more than four but not more ‘ than six persons exclusive of the driver— (a) three wheeler 550.00 (b) others .. . 688.00 (4) with seating capacity for more than six persons but not more than twenty persons, exclusive of the driver, for the ﬁrst 51); seats 565.00 with an addition for every seat in excess of six and up to twenty. oi— ' (a) if intended for use on an A Class route 45.00 (b) it intended for use on a B Class route 30.00 (c) if intended for use on a C Class route 25% (5) with seating capacity for more than 20 but not more than 32 persons exclusive of the driver— (a) it intended for use on :m' A Class route, for the ﬁrst 20 seats 1,290.00 for every additional seat 55 .00 (b) if intended for use on a B Class route. for the ﬁrst 20 seats 1,035.00 for every additional seat ' 45.00 (c) if intended for use on a C_ Class route, for the ﬁrst 20 seats 885.00 for every additional seat 30.00 (6) with seating capacity for more than 82 persons exclu- sive of the driver —— the tax payable under the last

2 3

Rs. 13 IV— (Concld.)

foregoing clause for the first 32 seats with an addition for every seat in excess of 32 of —

if intended for use on an A Class route 105.0( if intended for use on a B Class route 75.0: if intended for use on a C Class route •-• 45.0(

V Vehicles plying for hire for the conveyance of limited number of passengers and the transport of a limited quantity of goods—the tax payable under Article IV in respect of the authorised number of passenger seats, together with an addi- tional tax for every 51 kgms. of authorised load of goods—

if intended for use on an A Class route ... if intended for use on a B Class route ... if intended for use on a C Class route ...

VI Vehicles plying for the transport of goods only— (1) If fitted entirely with pneumatic tyres, and—

(a). If intended for use on an A Class route—

(0 for the first 762 kgms. of authorised load .. 350.00 (ii) for every additional 51 kgms. of authorised

load 13.00 If intended for use on a B Class route—

® for the first 762 kgms. of authorised load .. 315.00 kii) for every additional 51 kgms., of authorised

load fise • • 10.00 If intended for use on a C Class route—

for the first 762 kgms. of authorised load ... 285.00 for every additional 51 kgms. of authorised load

• • ••• 8.00 ! (2) If fitted with resilient tyres—the tax payable under this

Article for a vehicle of the same authorised load capacity, if fitted with pneumatic tyres together with an addition of 33 1], ptr cent thereon ;

.(3) If fitted with non-resilient tyres—the tax payable under this Article for a vehicle of the same authorised load capacity, if fitted with pneumatic tyres—together with an addition of 66 2/8 per cent thereon.

VI-A Goods vehicles permitted to ply in an area covering four or more regions under Chapter IV of the Motor Vehicle Act, 1939—the appropriate tax payable under Articles VI and VII together with an additional tax of Rs.500 annually.

VII Vehi6e intended for use on a special route—the appropriate tax payable under Articles IV, V or VI in respect of an A Cla.ts route together with such additional tax not exceed- ing 50 per cent of such appropriate tax as may be prescribed.

VIII Vehicles plying for hire in respect of which a tax has been paid under any of ,the Articles IV, V, VI and VII when intended for use in special or temporary circumstances and for a limited period on a route or routes other than those over which they otherwise ply, in addition to any tax paid under any of the foregoing articles, a tax at the rate of Rs.3 for every day or part thereof during Which it is intended to use any such vehicles in such special or temporary cir- cumstances :

Provided that nothing in this Article shall apply to a motor vehicle which is temporarily the subject of a private hiring agreement for the purpose of specific journey :

15.00 10.00 5.00

IV— (Candi) foregoing clause for the ﬁrst 32 seats with an addition for every seat in excess of 32 of— (a) if intended for use on an A Class route (1)) if intended for use on a B Class route (6) if intended for use on a C Class route V Vehicles plying for hire for the conveyance of limited number of passengers and the transport of a limited quantity of goods-the tax payable under Article IV in respect of the authorised number of passenger seats, together with an addi- tional tax for every 51 kgms. of authorised load of goods— (a) if intended for use on an A Class route (1)) if intended for use on a B Class route (5) if intended {or use on a C Class route VI Vehicles plying for the transport of goods only—, (1) If ﬁtted entirely with pneumatic tyres, and— (a)_ If intended for use on an A Class route— . (i) for the ﬁrst 762 kgms. of authorised load .. (ii) for every additional 51 kgms of authorised load .. , (b) If intended for use on a B Class route— (i) for the ﬁrst 762 kgms. of authorised load (ii) for every additional 51 kgms.) of authorised load (5) If intended for use on a C Class route- (i) for the first 762 kgms. of authorised load (ii) for every additional 51 kgms. of authorised load . . . . (2) If ﬁtted with resilient tyres—the tax payable under this Article for a vehicle of the same authorised load capacity, if ﬁtted With pneumatic tyres together with an addition of 33 1/. per cent thereon ; _ '(3) If ﬁtted with non-resilient tyres—the tax payable under this ‘Article for a vehicle of the same authorised load capacity, if ﬁtted with pneumatic tyres—together with an addition 01 66 2/5 per cent thereon. r VI-A Goods vehicles permitted to ply in an area covering four or more reg-ions under Chapter IV of the Motor Vehicle Act, IQSQ—the appropriate tax payable under Articles VI and VII together with an additional tax of Rs.500 annually. VII VEhiCJE intended for use on a special route—the appropriate tax payable under Articles IV, V or VI in respect of an A Class route together with such additional tax not exceed- ing 50 per cent of such appropriate tax as may be prescribed. VIII Vehicles plying for hire in respect of which a tax has been paid under any of the Articles IV, V, VI and VII when intended for use in special or temporary circumstances and for a limited period on a route or routes other than those over which they otherwise ply, in addition to any tax paid under any of the foregoing articles, a tax at the rate of Rs.3 for every day or part thereof during which it is intended to use any such vehicles in such special or temporary cir- cumstances : Provided that nothing in this Article shall apply to a motor vehicle which is temporarily the subject of a private hiring agreement for the purpose of speciﬁc journey: 285 . 00 ; Rs. T 105.01 750! 45.0( 15.00 1000 5.00 350.00 1300 315.00 10.00 8.00:

-V111— (Coneld.). . . Provided further further that no additional: tax shall be payable

if a motor ivhide does not ue the roads for Which it is permanently licensed during the period it is temporarily allowed to ply on a route or routes other tharr• those in respect of which it is permanently licensed.

Tractor --Tractor by which trailer is drawn and which is used for purposes other than argicultUral purposes unless its joint unit forms an articulated vehicle — Tax at a flat rate of• Rs.100.00 per annum in addition to the tax paid in respect of the trailer or trailers drawn by it.

PART 'C' Explanations

Where any motor vehicle is used for various purposes or in such-a manner. as to cause it to be taxable under- more than one Article of this Schedule, the. tax is pay- able at the hthest appropriate tate. 'Unladen weight' means the weight of a vehicle when unladen, including all parts, equipment, stores, fuel, water and accumulators which are necessary for and ordinarily used with the vehicle when working. 'Authorised load' means the maximum load 6f gooda which the vehicle is permitted to carry and, which can be arrived at by substracting the unladen weight; of the vehicle from the registered laden weight. 'Pneumatic tyre' means a tyre containing air inserted by mechanical pressure. 'Resilient tyre' means a tyre, not. being . a pneumatic

. tyre made of India.made rubber. and of such thickness as to protrude not less than - nineteen millimetres beyond the inn of the wheel. 'Non-resilient .tyre' means a tyre which is neither a pneumatic tyre nor a resilient tyre. Where a motor vehicle is equipped with sleeping berths, each sleeping berth shall, for the purposes of Articles IV, V and VII, be. regarded as the equivalent of two paisen- ger seats. . Every trailer attached to or drawn by a motor, vehicle, which is taxable under either of Articles IV- to VII, shall be regarded as a separate motor vehicle liable to the appropriate tax as prescribed by. those Articles."

CHAPTER VI . AMENDMENT OF THE UTTAR PRADESH LAND DEVELOPMENT TAX ACT, 1972 30. In section 2 of the Uttar Pradesh Land Development -Tax Act, 1972 Amendment of

;(hereinafter in this Chapter referred to as the principal Act) :— section 2 of U. P.

(1) before clause (a), the following clause shall be inserted, namely :— Act 35 of 1972.

"(aa) 'annual value' means-- in the case of a bhumidhar, an amount equal to double

of the land revenue payable or deemed to be payable by such bhumidhar ;

in the case of a sin-tar or an intermediary, an amount equal to the land revenue payable or deemed to be payable by such sirdar or intermediary ; and

in the case of a -G'overnment lessee, an amount equal to the rent payable by such lessee ;" ; . .

(2) for clause (c)., the following clause shall be substituted, namely "(c) 'land' means land, whether .cultivated or not, in respect

Of Ithich land revenue or rent,. as the case may be, is Assessed or

1 51 _ .VIII- (Cancld) Proxided further that no additional tax shall be payable if a motor vehicle does not use the roads for 'which it is permanently licensed durinir the petiod it is temporarily allowed to ply on a routeU o1 1outes other than those- in. respect of which it is permanently licensed V Tractor —‘T1acto1' by which trailer 15 dratm and which 15 used for purposes othen than argicultui'al purposes unless its joint . unit forms an articulated vehicle — Tax at a ﬂat rate of' m H Rs 100.00 per annum in addition to the tax paid in respect of 1 ' 1 - the traile1 or trailers chawn by it. PART 'C' Explanations _ . _ (1) Where any motor vehicle is used for various purposes - - or in sucha «manner as to cause it to be taxable under ,- more than one Article of this Schedule, the tax is pay- able at the lrghest apptopriate ”rate (2) 'Unladen ttﬁeight means the weight of a vehicle when unladen, including all parts, equipment, stores, fuel, water and accumulators which are necessary for and oxdinarily used with the vehicle when working. (3) 'Authorised load' means the maximum load of goods which the which is permitted to carry and which can he arrived at by substracting the unladen weight- of the .. vehicle from the registered laden weight. (4) 'Pneumatic tyre' means a tyre containing air inserted by mechanical pressure ‘ q (5) 'Resilient tyre' means a tyre, not being a pneumatic Ityre made of India made rubber and of such thickness as to prottude not less than nineteen millimetres beyond the rim of the wheel. (6) ‘Non— resilient .tyre‘ means a tyre which is neither a pneumatic tyre nor a resilient tyre. (7) Where a motor vehicle is equipped with sleeping berths, each sleeping berth shall, for the purposes of Articles IV, V and VII, be regatded as the equivalent of two passen» ger seats. » (8) Every trailer attached to or drawn by a motor vehicle, which is taxable under either of Articles IV to VII shall be regarded as a separate motor vehicle liable to the appropriate tax as prescribed by. those Articles." CHAPTER VI. V ’AMENDMENT or 1111: Urban PRADESH LAND DEVELOPMENT Tax-Aer, 1972 30. In section 2 of the U-ttar Pradesh Land Development Tax Act, 1972 Amendment ,v~(hereina£ter in this Chapter referred to as the principal Act) :— (1) before clause (a), the following clause shall be inserted, namely :— “(aa) ‘annual value’ means—- (1) in the case of a bhumidhar, an amount equal to double of the land revenue payable or deemed to be payable by such ' bhumidhar ; (2) in the case of a sirdar or an intermediary, an amount equal to the land 1evenue payable or deemed to be payable by such sirdar or intermediary; and (3) in the case of a Government lessee, an amount equal 1'” j to the rent payable by ..uch 1essee;" ; (2) for clause (c), the following clause shall be substituted namely. — i "(6) 'land’_mealis land, whether cultivated or not, in res ect of which land revenue or rent, as the case 'may be,_ is .assesse section 2 of U. P. Act 55 of 1972.

—sterreaTvq--n-Nn Mr

Amendment section 4.

Amendment section 5.

Substitution Schedule.

for purposes connected with agriculture, horticulture, or animal husbandry (which includes pisciculture and poultry fanning), by—

a bhunzidhar, sirdar or Government lessee, or äh intermediary where the land is in his personal culti-

vation, or is held as his sir or khudkasht or grove (3) in clause (g), for the words "bhunzid/tan .sirdar and proprietor",

the words, "blzumidhar, sirdar, Government lessee and proprietor" shall be substituted.

of 31. In section 4 of the principal Act, the words, letter and figures "section 247-B and" shall be omitted.

of .32. In section 5 of the principal Act— in sub-section (1), for the Words "sixty per cent", • the words

"forty per cent" shall be substituted; in sub-section (4), for the words "forty per cent", "fifteen per

cent" and "twenty-five per cent", the words "twenty-five per cent", "ten per cent" and "fifteen per cent" shall respectively be substituted.

of 35. For the Schedule to the principal Act, the following Schedule shall be substituted, namely :—

"SCHEDULE (See SECTION 3)

The Land Development Tax shall be payable at the rates specified below :— A. In the case of a bhumidhar, sirdar

or Government lessee—

(i) The total area of land held in Nil Uttar Pradesh by whom and by members of whose family does not exceed 1.2647 hectares (3.125 acres).

(ii) The total area of land held in Uttar Pradesh by whom and by members of whose family exceeds 1.2647 hectares (3.125 acres) but does not exceed 2.5293 hectares (6.25 acres) .

(iii) The total area of land held in Uttah Pradesh by whom and by members of whose family, exceeds 2.5293 hectares (6.25 acres) but does not exceed 5.0586 hectares (12.50 acres).

One-half of the amount of-t the annual value of the land held by him and members of his family. ?'6:

One and a half times the>t! amount of the annual value of the land held by him andc,j members of his family. .Lk

(iv) The total area of land held Two and a half times the in Uttar Pradesh by whom and by amount of the annual valueic members of whose family exceeds of the land held by him ,and.5 5.0586 hectares (12.50 ants) . members of his family.

B. In the case of an intermediary .. Two and a half times the';i• amount of the annual value of the land held by him.

Explanation—For the purposes of this Schedule, 'family' consists an individual, his or her spouse and minor children, whether they are joint or not with the individual."

CHAPTER VII

AMENDMENT OF THE UTTAR PRADESH ZAMINDARI ABOLITION AND LAND REFORMS ACT, 1950

Omission of sec- 34. In the Uttar Pradesh Zamindari Abolition and Land Reforms Act don 257-B of 1950 (hereinafter in this Chapter referred to as the principal Act), sectiott

1951. U. P. Act 1 of 247-B shall be omitted.

Amendment of 35. In section 294 of the principal Act, in sub-section (2), clause (oil: acction 294. shall be omitted.

'for purposes connected with agriculture, horticulture, or animal husbandry (which includes pisciculture and poultry farming), by— (i) a bhumidhur, sirdar or Government lessee, or (ii) an intermediary where the land is in, his personal culti- vation, or is held as his sir or lthudkas/Lt or grove;" ‘ , (S) in clause (g), for the words “bhumidhar, sirdm' and proprietor”, I the words, "blmmz'd/lm‘, sirdm‘; Government lessee and proprietor” shall be substituted. Amendment ' of 31. In section 4 of the principal Act, the words, letter and ﬁgures 'l «action 4- “section 247-15 and" shall be omitted. Amendment of .32. In section 5 of the. principal Act— m' 5. - - - _ u - n 1 m“ (1) in sub-section (1), [or the words smty per cent ,- the words : "forty per cent” shall be substituted; 1-. 1 (ii) in subsection (4), for the words "forty per cent", "ﬁfteen per 3; cent" and “twenty-ﬁve per cent", the words “twenty-ﬁve per cent”, ' "ten per cent" and "fifteen per cent” shall respectively be substituted. ' Substitution of 33. For the Schedule to 'the principal Act, the following Schedule shall ﬁhedull- be substituted, namely :— ' “SCHEDULE (See SECTION 3) is i ,1 The Land Development Tax shall be payable at the rates speciﬁed below :— A. In the case of a bhumidhar, sirdar or Government lessee— (i) The total area of land held in Nil Uttar Pradesh by whom and by "'5 members of whose family does not exceed 1.2647 hectares (3.125 acres). (ii) The total area of land held One-half of the amount 0 in Uttar Pradesh by whom and by the annual value of the land 119 members of whose family exceeds held by him and members ofléf 1.2647 hectares (3.125 acres) but his family. "i does not exceed 215293 hectares V - “ (6.25 acres). (iii) The total area of land held One and a half times the in Uttan Pradesh by whom and by amount of the annual value a ‘ members of whose family exceeds the land held by him and 2.5293 hectares (6.25 acres) but does members of his family. not exceed 5.0586 hectares (12.50 ‘ acres). y (iv) The total area of land held Two and a half times the ‘ in Uttar Pradesh by whom and by amount of the annual value , members of whose family exceeds of the land held by him .an( 5.0586 hectares (12,50 acres). members of his family. B. In the case of an intermediary .. Two and a half times thegié amount of the annual valueijgf of the land held by him. :1 Explanation—For the purposes of this Schedule. 'family' consists 0_ an individual, his or her spouse and minor children, whether they are” joint or not with the individual.” " CHAPTER VII AMENDMENT or THE UTTAR PRADESH ZAMINDARI ABOLI’TIONV AND LAND REFORMS ACT, 1950 Omission or Icc- 34, In the Uttar Pradesh Zamindari Abolition and Land Reforms 'A I “W 247‘” '5 “1950 (hereinafter in this Chapter referred to as the principal Act), sectio $55,!" A“ ‘ o“247.13 shall be omitted. Amendment of .35. In section 294 of the principal Act, in sub-section (2), clause (aq section 294. shall be omitted.

13. va°. 17 74.

p". oidt- en°. 70 ,4: •

P.tOrdit t ao.21

CHAPTER VIII

AMENDMENT OF THE U. P. ELECTRICITY -(Durv) ACT, 1952

36. This Chapter. shall be deemed to have come into force on the 12th Commenirlent- kitay of October, 1974.

•

"Provided that in the case of one-part tariff, where the rate charged is based on units of consumption, the electricity duty shall not be less than one paisa per unit or more than six paise per unit."

38. Any notification under section 3 of the principal Act, as amended by Transitory Proyl- this Chapter, may be issued retrospectively with effect from the 12th day of Elan.

" October, 1974.

CHAPTER IX MISCELLANEOUS

'.39. (1) The following Ordinances are hereby repealed— Repeal and saying.

tp:Otrit-' (1) The Uttar Pradesh Sales of Motor Spirit, Diesel Oil and Alcohol 46 no. 14 Taxation (Amendment) Ordinance, 1974.

The Uttar Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 1974.

The Uttar Pradesh Land Development Tax and Land Revenue (Amendment) Ordinance, 1974.

The Uttar Pradesh Sales Tax (Second Amendment) Ordinance, 1974.

, (2) Notwithstanding such repeal, anything done or any action taken under the Acts mentioned in Column 1 below, as amended by this Act shall be deemed to have been done or taken as if the provisions of the Chapter or section of

;this Act mentioned in Column 2 below, had come into force with effect from the date mentioned in Column 3 against them-

2 3

(1) . The United Provinces Sales of Chapter III April 23, 1974. ,Motor Spirit, Diesel Oil and Alcohol

Taxation Act, 1939.

(2) The United Provinces Motor Chapter V September 30, 1974. Vehicles Taxation Act, 1935.

(3) The Uttar Pradesh Land Deve- Chapter VI October 29, 1974. lopment Tax Act, 1972.

The . Uttar Pradesh Zamindari Chapter VII October 29, 1974. Abolition and Land Reforms Act, 1950.

The Uttar Pradesh Sales MK Sections 17 to 20 November 4, 1974. Act, 194$. in Chapter IV.

Sub-section (1) of March 31, 1955. section 21 in Chapter IV. Sub-section (2) of May 2, 1974. section 21 and sec- tion 22 in Chapter IV.

arm 4,

(him rOzni,

• Tif41 I

tlrio To iTo trio--go to---3 9 8 MO (1d417 0)-1 9 7 5—• 625 (40) I

37. In section 3 of the U. P. Electricity (Duty) Act, 1952, hereinafter Amendment of in this Chapter referred to as the principal Act in sub-section (2) , for the snaky!) 3.0! tr P. - 'existing proviso the following proviso shall be substituted, namely t_ Act No. XXXII! of

1952.

CHAPTER VIII _.'- Aimnnmmr or nu: U. 1’. ELECTRICITY l.(l)u"n') Ac'r, 19”2 " 1 35- This ChaPtershall be deemed to have come into force on the 12th Connecticut ﬁlay of October, 1974. 37. In section 3 of the U. P. Electricity (Duty) Act, 1952, hereinafter Amendment 0! in this Chapter referred to as the principal Act in subsection (2), for the semis)? 8‘0} IL P- . Existing proviso the following proviso shall be substituted, namely :_ A“ “9’00“" “f _ , i952. "Provrded that in the case of one~part tariff, where the rate charged is based on units of consumption, the electricity duty shall not be less than one paisa per unit or more than six paise per unit.” 38. Any notiﬁcation under section 3 of the principal Act, as amended byq-nmmq no“. this Chapter, may be issued retrospectively with effect from the 12th day ofsion. .‘October, 1974. n _ / _ CHAPTER Ix ' MISCELLANEOUS n \39. (I) The following Ordinances are hereby repmled— Repeal and uvln’g. (1) The Uttar Pradesh Sales of Motor Spirit, Diesel Oil and Alcohol Taxation (Amendment) Ordinance, 1974. (2) The 'Uttar Pradesh Motor Vehicles Taxation (Amendment) Ordinance, 1974. ‘ 70w; (3) The Uttar Pradesh Land Development Tax and Land Revenue "np, 20 (Amendment) Ordinance, 1974. .‘ .:o;di. (4) The Uttar Pradesh Sales Tax (Second Amendment) Ordinance, ' 110521, 1974- ,(2) Notwithstanding such repeal, anything done or any action taken under . the Acts mentioned in Column 1 below, as amended by this Act shall be deemed _ to have been done or taken as if the provisions of the Chapter or section of {this Act mentioned in Column 2 below, had come into force with effect from «:the date mentioned in Column 3 against them— ] 2 3 (l)' The United Provinces ‘Sales of Chapter 111 April 23. 1974. . ,‘Motor Spirit, Diesel Oil and Alcohol ‘ .. - Taxation 'Act, 1989. 15" ' (2) The United Provinces Motor. Chapter V ~ September 30. 197 . Vehicles Taxation Act. 1935. _ (3) The Uttar Pradesh Land Deve- Chapter VI October 29, 197‘}. w'. lopment Tax Act, 1972. . ' ' (4) The .Ullil!‘ Pradesh Zamindari Chapter VII October 29, 1974. Abolition and Land Reforms Act, 1950. (5) The Uttar Pradesh Sales Tent Sections I7_to 20 Novembcr4,1974. 'Act,'1948. - in Chapter IV. “‘2’ . Sub-section (l)of March 31, 1955. section 21 in Chapter IV. Sub-section (2) of May 2, 1974. section 21 and sec- tion 22 in Chapter 1v. ‘— arena, than} W: ﬁlm, i 3» ‘ I Hfﬁﬁ I .6 ‘ ”Viv We 1o win-"go cal—-398 mo (famo)—vl-197s-- 625 (in) r 13‘1mMa-w..eo.._.. . . «.~=.<=~:w Amt-— u s-,.«- -7.o.s_,_»_1_n

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Uttar Pradesh act 8 of 1975 : The to provide for the imposition of a tax on luxuries in hotels and for amendment of certain taxation and land revenue laws.

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