Uttar Pradesh act 12 of 1979 : The UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1979

Date: 16 Apr 1979

Department

Department of Vidhai Anubhag - 1

Ministry

Ministry of Vidhai

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-18 WhIT -?,113711F01. TI'a", 1 7 Cilf 9", 1979

No. 493/XVII-V-1-126-1978

Dated Lucknow, April 17, 1979

IN pursuance of the provisions of clause (3) of Article 348 of the Consti- tution of India, the Governor is pleased to order the publication, of the following English translation of the Uttar Pradesh Bikri-kar (Sanshodhan Aur Vaian- karan) Adhiniyam, 1978 (Uttar Pradesh Adhiniyam Sankhya 12 of 1979) as passed by the Uttar Pradesh Legislature and assented to by the Governor on April 10, 1979:

Short title and commencement.

Amendment of section 2 of U. P. Act 15 of 1948.

THE UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1979

(U. P. ACT NO. 12 OF 1979) .

(AS passed by the Uttar Pradesh Legislature)'..

AN ACT

further to amend the Uttar Pradesh Sales Tax Act, 1948 and the CourrFees,, Act, 1870 in its application to Uttar Pradesh and to validate certain acts:- and proceedings, and to provide for matters incidental thereto and con: nected therewith.

It is hereby enacted in the Twenty-ninth Year of the Republic of India a follow :-

1. (1) This Act may be called the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978.

(2) It shall come into force on the first day of November, 1978, eicep clause (e) of section 2, section 9, clause (a) of section 16, section 18, section..19, clauses (a), (d) and (e) of section 20, section 21, section 27, sub-clauses (ii)-:ahel

of clause (a) of section 30, section 31, clauses (b) and (c) of section,33, and section 40, which shall come into force on such date as the State •Golyern: ment may, by notification, appoint in this behalf and different dates may be appointed for different provisions.

2. In section 2 of the Uttar Pradesh Sales Tax Act, 1948, hereinafter referred to as the principal Act,—

(a) after clause (a), the following clause shall be inserted, name1y7

" (a-1) 'appellate authority' means the authority to whom•an appeal lies under section 9 ;* ;

(6) for clause (c), the following clause shall be substituted andise. deemed to have been substituted with effect from the first day of "Julic;. 1975 except its sub-clause (iii) which shall be deemed to have-heen. inserted on the first day of November, 1978, namely—

"(c) 'dealer' means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying,le114. supplying or distributing goods directly or indirectly, for cash,,or deferred payment or for commission, remuneration or other vans' able consideration and includes—

a local authority, body corporate, company, any;t°- operative society or other society, club, firm, Hindu Urldivida family or other association of persons which carries on business;

a factor, broker, arhti, commission agent, del Oleg, agent, or any other merchantile agent, by whatever name .calfrP, and whether of the same description as hereinbefore mentioae? or not, who carries on the business of buying, selling, or distributing goods belonging to any principal, whether a closed or not••;,.. •

“We ,w‘mamaﬁﬂvw, 17 ash, 1979 No. 493/XVII-V—l—126-1978 Dated Lucknow, April 17, 1979 IN pursuance of the provisions of’ clause (3) of Article 348 of the Consti- tution of India, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Bikri—kar (Sanshodhan Aur VaidhL karan) Adhiniyam, 1978 (Uttar Pradesh Adhiniyam Sankhya 12 of 1979) as. passed by the Uttar Pradesh Legislature and assented to by the Governor on April 10. 1979: THE UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1979 (U. P. Ac'r N0. 12 or 1979). (AS passed by the Uttar Pradesh Legislature» . _ ‘AN 'ACT. further to amend the Uttar Pradesh Sales Tax 'Act, 1948 and the Court, _ Act, 1870 in its application to Uttar Praderh and to validate certain no and proceedings, and to-provide for matters incidental thereto and con- nected therewith. ‘ - follow :— Short title and 1. (1) This Act may be called the Uttar Pradesh Sales Tax (Amendm 00mm°n°€m°n‘- and Validation) Act, 1978. (2) It shall come into force on the ﬁrst day of November, 1978, eitcep clause (e) of section 2, section 9, clause (a) of section 16, section 18, section. clauses (a) , (d) and (e) of section 20, section 21, section 27, sub-clauses (ii (iii) of clause (a) of section 30, section 311, clauses (b) and (c) of secti and section 40, which shall come into torce on such date as the State Goyem merit may, by notiﬁcation, appoint in this behalf and diﬁerent dates may, appointed for different provisions. A d t f 2. In section 2 of the Uttar Pradesh Sales Tax Act, 1948, hereina ”($13: me: 2; referred to as the principal Act,— . ‘ U" P‘ A“ 15 0f . (a) after clause (a), the following clause shall be inserted, mm 13' 1948. “(a-l) 'appellate authority' means the authority to whom . appeal lies under section 9 ;"; ' ' (b) for clause (c) , the following clause shall be substituted and deemed to have been substituted with effect from the ﬁrst day of Z]. . 1975 except its subclause (iii) which shall be deemed to have“? inserted on the first day of November, 1978, namely— . ”(c) ‘dealer' means any person who carries on in Uttar Pra (whether regularly or otherwise) the business of buying, $511,, supplying or distributing goods directly or indirectly, for earthy deferred payment or for commission, remuneration or other able consideration and includes— (i) a local authority, body corporate, company, any, operative society or other society, club, ﬁrm, Hindu UndiVl family or other association of persons which carries oil business; ' (ii) a factor, broker, arhti, commission agent, del Cl',‘ . , agent, or any other merchantile agent, by whatever name, (314, and whether of the same description as hereinbezfore me'ntio‘f‘li or not, who carries on the business of buying, selling, 51.11591 , or distributing goods belonging to any principal, whether dosed_or’not"j,.. - V .‘ ‘

397 a-4 eilT1111 toT ?Rt., 17 atiff, 1979 19

(iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accept- ed by him or by the principal or nominee of the principal;

(iv) a government which, whether in the course of business or otherwise buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commis- sion, remuneration or other valuable consideration ;

(v) every person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or dis- tributes goods in the State or acts on behalf of such dealer as—

a merchantile agent as defined in the Sale of Goods Act, 1930; or

an agent for handling of goods or documents of title relating to goods ; or

(C) an agent for the collection or the payment of the sale price of goods or as a gurantor for such collection or such payment;

(vi) a firm or a company or other body corporate, the prin- cipal office or headquarters whereof is outside the State having a

branch or office in the State, in .respect of purchases or sales, supplies or distribution of goods through such branch or office:

Provided that a person who sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest, whether as an owner, usufructuary mortgagee, tenant, or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods be treated as a dealer;";

(i) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent ;

a shop, ware house, godown or other place where a dealer stores his goods ;

an office or any other place where a dealer keeps his books of accounts;";

(d) after clause (d), the following clause shall be inserted, namely— " (d-1) 'declared goods' means goods declared by section 14 of the

Central Sales Tax Act, 1956, to be of special importance in inter-State trade or commerce;";

after clause (h), the following clause shall be inserted, namely— "(h-1) 'Tribunal' means the Sales Tax Tribunal constituted by

section 10 ;" ;

(0 ,in clause (i), the proviso shall be omitted and shall be deemed to have been omitted, with effect from the first day of June, 1975;

(g) after clause 0), the following clause shall be inserted, namely— "(h) 'vehicle' includes a bicycle, •a bullocic-cart, a vessel or an

animal carrying load?'

or not, and whether the ed by him or by the (v) every person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or dis- tributes goods in the State or acts on behalf of such dealer as— (A) a merdiantile agent as deﬁned in the Sale of Goods Act, 1950; or '_ (B) an agent for handling of goods or documents of title relating to goods ; or (C) an agent for the collection or the payment of the , sale price of goods or as a gurantor for such collection or such payment ,' ’ (vi) a ﬁrm or a company or other body corporate, the prin- cipal oﬁice or headquarters whereof is outside the State having a branch or ofﬁce in the State, in .respect of purchases or sales, supplies or distribution of goods through such branch or ofﬁce: Provided that a person who sells agricultural or horticultural produce grown by himself or grown on any land in which he has an interest. whether as an owner, usufructuary mortgagee, tenant, or otherwise, or who sells poultry or dairy products from fowls or animals kept by him shall not, in respect of such goods be treated as a dealer ;" ,- (c) after clause (0), the following dause shall be inserted, namely— "(c-l) ‘place of business” includes— (i) in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent ; . (ii) a shop, ware house, godown or other place where a dealer stores his goods ; . (iii) an ofﬁce or any other place where a dealer keeps his books of accounts ;” ; (d) after clause (at), the following clause shall be imerted, namely— ' "(d—l) 'declared goods’ means goods declared by section 14 of the Central Sales Tax Act, 1956, to be of special importance in inter~State trade or commerce ;"; (c) after clause (h), the following clause shall be inserted, namely—V "(h-l) ‘Tribunal’ means the Sales Tax Tribunal constituted by section 10 ;” ; (f) .in clause (i) , the proviso shall be omitted and shall be deemed to have been omitted, with effect from the ﬁrst day of June. 1975 .' (g) after clause (j), the following clause shall be inserted, namely;- “(k) 'vehicle' includes a bicycle, -a bullock-cart, a vessel or an animal carrying load." .

20 • TM SI entitTren irn, 17 017, 1 979

Amendment of section 3:j

Substitution of section 3•AAAA.

3. In section

(n) in sub-section (I), for the words "or section 3-AA on his turn: '• over of sales", the words "section 3-AA or section on his turnovex • qf sales or purchases or both, as the case may be," shall be substituted , and be deemed always to have been substituted ;

(b) in sub-section (2).— (i) for the words "if his turnover of the assessment year", the fol..

lowing words shall be substituted, namely— "if the aggregrate of his turnover of —

purchases of goods notified under section 3-D, purchases liable to tax under any other provision of

this Act, sales liable to tax under section 3-D, sales of all goods (except those notified under sec-

lion 3-D), whether such sale is made by the dealer directly or through his branch, depot or agent inside the State, in the course of inter-State trade or commerce or outside the . State, of the assessment year";

Explanations I and II shall be omitted.

4. For section 3-AAAA of the principal Act, the following sections shall - be substituted and be deemed to have been substituted on April 1, 1974, namely.:

"3-AAAA. Where any goods liable to tax at the point of sale to the.

Liability to consumer are sold to a dealer but in view of any pro z

purchase tax on vision of this Act no sales tax is payable by, the seller. certain transac- and the purchasing dealer does not re-sell such goods „ t ions. within the State or in the course of inter-State trade or

commerce, in the same form and condition in which he had purchased them, the purchasing dealer shall subject to the provisions of section 3,-be • • liable to pay tax on such purchases at the rate which tax is leviable.4: on sale of such goods to the consumer within the State : •

Provided that if it is proved to the satisfaction of he assessing authority ,/ that the goods so purchased had already been subjected to tax or may bet subjected to tax under section 3-AAA, no tax under this section shall be. , payable.

Explanation—For die purpose of this section and of section 3-AAA, the sale of—

' (i) ginned cotton after ginning raw cotton purchased as afoic-: said, or

dressed hides and skins or tanned leather after dressing (sr.,. tanning raw hides and skins purchased as aforesaid, or

rice, during the period commencing On September Z 1976' , and ending with April 30, 1977, after hulling paddy purchased as;. aforesaid,

shall be deemed to he in the same form and condition.

3-B. Notwithstanding anything to the contrary contained elsewhere m

Liability on this Act, and without prejudice to the provisions of,

issuing f else certi- sections 14 and 15-A, a dealer, who issues a false or ficates etc. wrong certificate or declaration, prescribed under anY ••

provision of this Act or the rules framed thereunder, to another dealer by reason of which a tax leviable under this Act on the transaction of purchase or sale made with such other dealer ceases to.",

be leviable or becomes leviable at a consessional rate, shall be liable to; pay on such transaction an amount which would have been payable agi tax on such transaction had such certificate or declaration not beet..' issued :

Provided that before taking ant. action. under this section, the dealer:.. concerned shall be given an opportunity of being heard.

(ii)

’1 20 Wﬁnmm,17m,1o7a Amendment of .’ _ ”on“ 3.] 5. In section 5, Substitution of lemon 3'AMA. (a) in sub-section (1). for the words "or section S-A'A on his turn. over of sales”. the words "section S-AA or section “$D on his turnovq - qt sales or purchases or both, as the case may he." shall be subrtituted Q ‘ and be deemed always to have been substituted ; '- (b) in subsection (2): (i) for the words “if his turnover of the assessment year", the £01.. ,- lowing words shall be substituted, namely— -' "if the aggregrate of his turnover of— (a) purchases of goods notiﬁed under section 3-D. (b) purchases liable to tax under any other provision of ' this Act, I'v (6) sales liable to tax under section 8-D. (:1) sales of all goods (except those notiﬁed under ace. 1 tion 3-D), whether such sale is made by the dealer direaly or through his branch, depot or agent inside the State, in" the course of inter-State trade or commerce or outside ih' ' State, of the assessment year" ; ' (ii) Explanations I and 11 shall be omitted. 4. For section 3-AAAA of the principal Act, the following sections shall be substituted and be deemed to have been substituted on April 1, 1974, namely “S-ANA'A. Where any goods liable to tax at the point of sale to th Liability :0 consumer are sold to a dealer but in view of any Phi. purchase tax on vision of this Act no sales tax is payable by. the seller. ﬁlm‘“ ."3353‘5‘ and the purchasing dealer does not re-sell such goods‘ 1”" within the State or in the course of inter-State trade or: ‘- commerce, in the same form and condition in which he had purchased ' - them, the purchasing dealer shall subject to the provisions of section 5‘,-b'e» 3. liable to pay tax on such purchases at the rate which tax is leviable on sale of such goods to the consumer within the State : in Provided that if it is proved to the satisfaction of the assessing authority-Lt" that the goods so purchased had already been subjected to tax or may be .“' subjected to tax under section S-AAA, no tax under this section shall be, . payable. , . Explanation-For the purpose of this section and of section S-AAA‘. the f sale 05— . 4:" ‘. (i) ginned cotton after ginning raw cotton purchased as afoie-y‘. said, or , (ii) dressed hides and skins or tanned leather after dressing 01" l tanning raw hides and skins purchased as aforesaid, or 1- . . (iii) rice, during the period commencing on September 2-. 197531 and ending with April 30, 1977, after hulling paddy purchased (35.1": aforesaid. -: 3 ‘ shall be deemed to be in the same form and condition. _' S—B. Notwithstanding anything to the contrary contained elsets'helfé'insif Liability . on this Act, and without prejudice to the provisions 0L; issuingfalsecerti- sections 14 and l5-A, a dealer, who issues a faJSE-OT ﬁestas etc. wrong certiﬁcate or declaration, rescribed under anl'é'fi provision of this Act or the rules amed thereunder, l9 another dealer by reason of which a tax leviable under this Act on thci,_ transaction of purchase or sale made with such other dealer ceases W be leviable or becomes leviable at 'a consessional rate, shall be liablevm . pay on such transaction an amount which would have been payable €19 » tax on such transaction had such certiﬁcate "or declaration not M391" issued: ‘ . ,"f: INProvided than-before" taking any: aetionunder this section, the dcal“ 4 concerned shall be given'an opportunity of being heard. '

,7;519T;(.91 ..1177, 1 7 '1 979 21

Expination—Where a dealer issuing a certificate or declaration discloses . there in his intention to use the goods purchased by him for such purpose

as will make the tax not leviable or leviable at a concessional rate bust uses the same for a purpose other than such purpose, the certificate or declaration shall, for the purpose of this section, be deemed to be wrong."

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

in sub-section (1), at the end and before Explanation I, the following proviso shall be inserted, and be deemed to have been inserted on the first day of April, 1974, namely :

"Provided that such tax on the turnover of first purchase of mentha herb, shall be levied and paid at the rate of seven per cent or at such rate not exceeding fifteen per cent as the State Govern- ment may, by notification, declare.";

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

6. In section 3-F of the principal Act,— for the words, "total turnover of purchases of goods notified

under sub-section (I) of section 3-D, the turnover of sales liable to tax under sub-section (2) of section 3-D and of the total turnover of sales of all other goods," the words "turnover referred to in sub-section (2) of section 3, as amended by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978" shall be substituted ;"

for the existing provisos, the following proviso shall be substituted, namely:

"Provided that no additional tax under this section shall be payable in respect of the turnover of sales or of purchases, of declared goods."

the Explanation shall be omitted.

Amendment of section 3-D.

Amendment of section 3-F.

7. In section 4-A of the principal Act for sub-section (1), the following sett 41122,nt of stib-section shall be substituted and be deemed always to have been substituted, ttamely—

" (I) Notwithstanding anything contained in section 3 or section 34, the State Government may, if it is of opinion as specified in sub- section (2) , by notification declare in respect of any goods that the turn- over of sales within the State, by the manufacturer thereof shall, during such period (not exceeding five years) and in such circumstances and under such conditions, as may be specified, be exempt from sales tax or be liable to tax at such reduced rate as it may fix:

Provided that every notification issued under this sub-section shall be deemed to have specified the following conditions, namely—

that such turnover in an assessment year does not exceed ten a-ores rupees;

that the manufacturer had not discontinued production of such goods for a period exceeding six months at a stretch in any assessment year :

Provided further that the State Government may at any time waive the condition referred to in clause (ii) of the proceding proviso if in its opinion such discontinuation for a period exceeding six months was due to the reasons beyond the control of the manufacturer.

8. In section 4-B of the principal Act,—

in sub-section (1), in clause (a-1, in the provisos, after the words "this clause", wherever they occur, the words "or clause (a) shall be inserted;

in sub-section (5),— (1) for the words "pay as penalty an amount" the words "pay as

penalty such amount as the assessing authority may fix" shall be substituted;

' Amendment of section 4-B. E

En? W2“ armamr m; , 17aia,‘1979 - 21' _ Explnatian—W'here a dealer issuing a certiﬁcate or declaration discloses , ' . there in his intention to use the goods purchased by him for such purpose as will make the tax not leviable, or leviable at a concessional rate but uses the same for a purpose other than such purpose, the certiﬁcate or declaration shall; for the purpose of this section, be deemed to be wrong.” L5. In section 3-D of the principal Act,— Amendment °f section 3-D. (a) in sub-section (1), at the end and before Explanation I, the following proviso shall be inserted, and be deemed to have been inserted , on the ﬁrst day of April, 1974, namely: y- v ”Provided that such tax on the turnover of ﬁrst purchase. of. mentha herb, shall be levied and paid at the rate of seven per cent or at such rate not exceeding ﬁfteen per cent as the State Governa ; ment may, by notiﬁcation, declare”; ‘ , j'r (b) sub—section (S—A) shall be omitted. , L. 6. In section 3~F of the principal Act,— Amendment of (a) for the words, ”total turnover of purchases of goods notiﬁed “CH0“ 3'1:- und'er subsection (1) of section 3-D, the turnover of sales liable to tax under subsection (2) of section 3D and of the total turnover of sales‘ ' of all other goods," the words "turnover referred to in sub—section (2) of section 3, as amended by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978” shall be substitutedf’ . (b) for the existing provisos, the following proviso shall be substituted, namely : “Provided that no additional tax under this section shall be, payable in respect of the turnover of sales or of purchases, of- declared goods.” ' (c) the Explanation shall be omitted. , 7. In section 4-A of the principal Act for sub-section (1), the following Amendment 0f b-section shall'be substituted and be deemed always to have been substituted, semen 4'A’ namely— ” (1) Notwithstanding anything contained in section 3 or section B—A, the State Government may, if it is of opinion as speciﬁed in sub section (2), by notiﬁcation declare in respect of any goods that the turn: over of sales within the State, by the manufacturer thereof shall, during such period (not exceeding ﬁve years) and in such circumstances and 'under such conditions, as may be speciﬁed, be exempt from sales tax or be liable to tax at such reduced rate as it may ﬁx: - ,. , Provided that every notiﬁcation issued under this sub-section shall be ' deemed to have speciﬁed the following conditions, namely— (i) that such turnover in an assessment year does not exceed V} ten crores rupees; (ii) that the manufacturer had not discontinued production of such goods for a period exceeding six months at a stretch in any assessment year : ' Provided further that the State Government may at any time waive the condition referred to in clause (ii) of the proceding proviso if in ; its opinion such discontinuation for a period exceeding 'six months was 57 due to the reasons beyond the control of the manufacturer. {3' 3: In section 4~B of the principal Act,— ' " Ammdment 0f ' - section 4—13. E (a) in subsection (1) , in clause (a—l)” in the provisos, after the words :‘thls clause”, wherever they occur, the words "or clause (a) ” shall be -. inserted; _(b) in subsection (5) ,— , , - (t) for the words "pay as penalty an amount" the words ”pay as penalty such amount as the assessing authority may ﬁx” shall be substituted ‘; > ‘

Amendment of section 7-A.

plAmendment of section 7-C.

22 Nsti Stkqr 11-A-5, 17 q319', 1979

(ii) in clauses (a) and (b), for the words, figures and letters, "under section 3, section 3-A, section 3-AA, or section 3-D, as the rase

.may be," wherever they occur, the words 'under any provision of this. Act" shall be substituted;

(iii) the existing provisos shall be 'omitted ;

Amendment of section 6.

Amendment of section '7.

Amendment of section 8.

Where a dealer, in contravention of the terms and conch. tions laid down in sub-section (2) for the grant of a recognition rad:• ficate, sells or otherwise disposes of the notified goods, for the raw material of which he has been granted such certificate, he shall be liable to pay as penalty such amount, as the assessing authority '. may fix, which shall be not less than the amount of tax that would' have been payable under the provisions of this Act on the sale ;cite, such notified goods in, the State and not more than three times the amount of such tax.

For determining whether a sale or purchase is in the course of-inter-State trade or commerce, within the State, or in the comsat of export out of India, the provisions of sections 3, 4 and 5 of the Central Sales Tax Act, 1956, shall respectively apply.

No penalty under this section, shall be imposed unless the, dealer has been given a reasonable opportunity of being heard.

No prosecution under section 14, shall be instituted, and no,- ' penalty under section 15-A shall be imposed in respect of the same ,

facts on which a penalty has been imposed under this section." •.

In section 6 .of the principal Act, in sub-section (1), after tho words "appellate or revising authority!, where they occur for the first time the words "or the Tribunal", shall be inserted and after those words where they occur' for the -second time the words ."or the Tribunal, as the case may be", shill be inserted.

• In section 7 of the principal Act, after sub-section (1-C) the folio

ing sub-section shall be inserted, namely—

"(1-D) If the goods Sold by a dealer are returned within six months of the date of sale and assessment for the year to which such sale relates is - as yet to be made he may, within thirty days of the expiry of the month . in which such goods are returned submit for that purpose only, a' revised return for the period during which such sale was made." ,

In section 7-A of the principal Act, in sub-section (1), the words "or sub-section (3-A) of section 3-D, as the case may be," shall be omitted.

In section 7-C of the principal Act, in sub-section (l), for the] proviso the following proviso shall be substituted and 'be deemed to have been substituted on the first day of March, 1973, namely—

' I "Provided that—

@ in respect of any liability of the deceased; his executor, ' administrator or other legal representative shall be liable only t°

the extent of the assets of the deceased in his hand ;

( ii) any proceedings including the proceeding for recovery be continued from the stage at which it was pending at the Mille f of the death, of-the dealer."

In section 8 Of the principal Act,— (a) in sub-section (1-8), for the words "or from the date of the

of enhancement, as the case may be, simple interest on the unpma , amount" the words, "simple interest on the unpaid amount calculated 4 from the date of such expiry" shall be substituted and be deemed alsvar to have been substituted;

Wﬁnmm, 17 115161.19” ——————— . x 1 (ii) in clauses (a) and (b), for. the words, ﬁgures and 1mm “under section 3, section 3-,A section 3-,AA or section 3-D as the may be,“ wherever they occur, the words‘ 'under any provision of this Act" shall be substituted; ' (iii) the existing provisos shall be ”omitted (c) [or sub sections (6) and (7) the following subsections Shall be substituted namely— (6) Where a dealer, in contravention of the terms and Condi tions laid down 1n sub-section (2) for the grant of a recognition Cali: ﬁcate, sells or otherwise disposes of the notiﬁed goods, for the law material of which he has been granted such certiﬁcate, he shall be liable to pay as penalty such amount, as the assessing authomy". may ﬁx, which shall be not less than the amount of tax that Would- have been payable under the provisions of this Act on the sale .oiv- such notiﬁed goods in- the State and not more than three times the. amount of such tax. :5. (7) For determining whether a sale or purchase is in the Course _ of inter- State trade or commerce, within the State, or in the com. of export out of India, the provisions of sections 3, 4 and 5 of the? Central Sales Tax Act, 1956, shall respectively apply. (8) No penalty under this section, shall be imposed unless. the"," dealer has been given a reasonable opportunity of being heard: >I (9) No prosecution under section 14- shall be instituted, and no penalty under section 15- A shall be 1mposed in respect of the sameI facts on which a penalty has been imposed under this section." _'Z Amendment of 9. In section 6 .of the principal Act, in subsection (I), after the1.1vo'rds- section 6. “appellate or revising authority”, where they occur for the ﬁrst time the words 'or the Tribunal', shall be inserted and after those words where they occur, for the second time the words' ‘or the Tribunal, as the case may be"._ shall. be inserted. . . Amendment of 10. In section 7 of the principal Act, after subsection (1 -C) the follow; section 7. , ing subsection shall be inserted namely— . - "(l D) If the goods Sold by a dealer are returned within six month of the date of sale and assessment for the year to which such sale relates _. as yet to be made he may, within thirty days of the expiry of the month in which such goods are returned submit for that purpose only. «’1‘ revised return for the penotl during which such sale was made " "-J Amendment of ll. In section 7 -A of the principal Act, in subsection (1), the words‘ ‘or section 7-A. sub-section (3- A) of sectiOn 3 D, as the case may he," shall be omitted . 1I :' FtAmendment of 12. In section 7- C of the principal Act, in sub- section (1 )‘, for the scolion7-C. proviso the following proviso_ shall be substituted and be deemed to have been substituted on the ﬁrst day of March 1978, namely— ' "Provided that— l (i) in respect of any liability of the deceased, his executor. ' administrator or other legal representative shall be liable only_ ‘0 the extent of the assets of the deceased in his hand, (ii) any proceedings including the proceeding £01 recovery may. be continued from the stage at which it was pending at the .umCI ' of the death of the dealer " ' ' Amendment of i 13. In section 8 of the principal Act,—- I « ‘ Ii ct' 8. _ 39 1011 (a) in subsection (1- B), for the words “or from the date of the Order' of enhancement, as the case may be, simple interest on the 1111?”?1 amount" the words, "simple interest on the unpaid amount calculatea from the date of such expiry" shall be substituted and be deemed alwiIV’I ‘7 to have been substituted;

9Zzit 319'1777 11W, 1 OTT, 1979 23

(b) in sub-section (8), for the words "shall be recoverable as arrears of land revenue" the following words shall be inserted, namely— •

\\ I "shall, notwithstanding anything contained in any other law for the time being in force and subject to any special or general order

Iof the State Government, be recoverable as arrears of land revenue, or in the prescribed manner by the assessing authority or any other

I officer authorised by the State Government in that behalf and such \ authority or officer shall, for the purposes of such recovery—

have all the powers which a civil court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree;

have the power to require the assessing authority or such authorised officer, having jurisdiction in any other area to make such recovery if the defaulter is Or has property within the area of such other assessing authority or officer, and thereupon such other assessing authority or officer shall proceed to make recovery in the prescribed manner.";

(c) in sub-section (9), in clause (b), for the sub-clauses (i) and (ii), the following sub-clauses shall be substituted, namely—

(i) it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised ;

././1 (ii) if any, recovery proceedings are pending before any officer or authority other than the assessing authority, the assessing authority shall intimate such reduction to such officer or authority ;";

(d) after sub-section (9), the following sub-section shall be inserted 'and be deemed always to have been inserted, namely—

"(10) Any amount paid sir deposited by, or recovered from, or refundable to a dealer under the provisions of this Act) shaftfirst be adjusted towards the principal amount of tax, fee penalty or other dues outstanding against him and the excess if any, shall then be adjusted towards the interest, if any, due from him."

14. In section 8-A of the principal Act,— Amendment of section 8-A.

in sub-section (1), in the second proviso, for the words and figures "by the thirtieth day of June, 1978", the words and figures "by the twenty fifth day of July, 1978" shall be substituted and be deemed always to have been substituted ;

(b) in sub-section (I-A), for clause (e) , the following clause shall be substituted and be deemed to have been substituted on April 1, 1978, namely—

"(c) The fee )payable by the dealer for registration shall be seventy-five rupees for the first assessment year or part thereof and fifty rupees for each subsequent year, and for renewal of registration shall be fifty rupees for each assessment year :

Provided that where any dealer has, before April 1, 1978 obtained registration or renewal for any period extending beyond such date, he shall be liable to pay the difference between the fee paid and the fee payable under this clause within such time as may be allowed by the assessing authority concerned, failing which his registration or renewal, as ale case may be, shall be liable to be concelled." ;

in sub-section (1-8) the following words shall be inserted in the end, namely—

"Where the dealer has ceased to carry on business and applies for refund within thirty days. from such cessation and the certificate of registration is so cancelled, the 'registration or renewal fee, as the case

may be, for the assessment years next following the date of such cessation, if already paid, shall be refunded.

maﬁaamamw, 17min, 1979 (b) in sub-section (8) , for the words “shall be recoverable as arrears of land revenue" the following words shall be inserted, namely-— ' \\i ”shall, notwithstanding anything contained in any other law for i the time being in force and subject to any special or general order of the State Government, be recoverable as arrears of land revenue, or in the prescribed manner by the assessing authority or any other oﬂicer authorised by the State Government in that behalf and such authority or ofﬁcer shall, for the purposes of such recovery— I l \ (i) have all the powers which a civil court has ruider the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree; (ii) have the power to require the assessing authority or such authorised oﬂicer, having jurisdiction in any other area to make such recovery if the defaulter is or has property within the area oﬂ such other assessing authority or 'oﬂicer, and thereupon such other assessing authority or ofﬁcer shall proceed to make recovery in the prescribed mailman"; \\ (c) in sub-section (9) , in clause (1)) , for the sub-clauses' (i) and (ii), the following subclauses shall be substituted, namely— “_(i) it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised ; ‘ // (ii) if any recovery proceedings are pending before any oﬂicer or =authority other than the assessing authority, the assessing authority shall intimate such reduction to such ofﬁcer or authority ;”; // (d) after subsection (9), the following sub-section shall be inserted ’ and be deemed always to have been inserted, namely— ‘ “(10) Any amount paid .ordeposited by, or recovered from, or refundable to a dealer under the provisions of this Act, sha'l‘l'ﬁrst be adjusted towards the principal amount of tax, fee penalty or other dues outstanding against him and the excess ii any, shall then be adjusted towards the interest, if any, due from him." 14. In section S-A of the principal Act,— (a) in sub-section (1) , in the second proviso, for the words and ﬁgures “by the thirtieth day of June, 1978”, the words and ﬁgures “by the twenty ﬁfth day of July, 1978" shall be substituted and be deemed always to have been substituted. ; ' (b) in sub-section (LA), for clause (6), the following clause shall be substituted and be deemed to have been substituted on April 1, 1978, namely— “(0) The fee ‘payable by the dealer for registration shall be seventy-ﬁve rupees for the ﬁrst assessment year or part thereof and ﬁfty rupees for each subsequent year, and for renewal of registration shall be ﬁfty rupees for each assessment year : Provided that where any dealer has, before April 1, 1978 obtained registration or renewal for any period extending beyond such date, he shall be liable to pay the difference between the fee paid and the fee payable under this clause within such time as may be allowed by the assessing authority concerned, failing which his registration or renewal, as the case may be, shall be liable to be concelled."; (c) in sub-section (l-B) the following words shall be inserted in the end, namely— “Where the dealer has ceased to carry on business and applies for refund within thirty days from such cessation and the certiﬁcate of registration is so cancelled, the i‘egistration or renewal fee, as the case may be, for the assessment years next following the date of such cessation, if already paid, shall be refunded. . Amendment of section S-Ai

. 24 \in arilTalZal Ime 17 S1319', 1979

Explanation—The dissolution or reconstitution of a business him or association of persons or•partition of a joint ,Hindu family dr transfer by a dealer of his business shall be deemed to be cessation of business within the meaning of this sub-section."

Amendment of 15. In section 8-B of the principal Act, the following amendments shill section 8-B. be made and be deemed to have been made on the first day of April,. 15•78,

namely—

in sub-section (1), for the words "twenty-five thousand repees-" the words "thirty thousand rupees" shall be substituted;

in sub-section (2). for the wards, "rupees fifty", the words, "seventy five rupees" and for the words, "rupees twenty-five" the words 'Ifty rupees" shall be substituted.

Amendment of 10. In section 8-C of the principal Act,— section 8-C. in sub-section (10), for the words, "an application in revision"

the words "an appeal" shall be substituted;

in sub-section (II); for the words, brackets and figures, "under sub-section (4) of section 10", the words "under the order of any auth-o-' rity under this Act or Court" shall be substituted.

Amendment of -17. In section 9 of the principal Act,— section 9.

in sub-section (I), after the provisos, the following proviso shall be inserted, namely :

""Provided also that any person other thn a dealer aggrieved :by. . , any order other than an order mentioned in section 10-A, rnado by

the assessing authority before April 27, 1978, may appeal against such order to the appellate authority not later than fifteenth day December, 1978."

in sub-section (3),—

(i) for clause (a) , the following clause shall be substituted, namely—

(a) in the case of in order of assessment or penalty,—

Confirm or annul such order; or.

'vary such order by reducing or enhancing the amount of. assessment or penalty, . as the case may be whether such reduction or enhancement arises from a point raised in the grounds of appeal or otherwise; or

set aside the order and direct the assessing audio- thy to pass a fresh order after such inquiry as may :be

specified; or

(iv) direct the assessing authority to make such in quiry and to submit its report within such time as may be specified in the direction or within such extended time as it may allow from time to time, mid on the expiration of such time the appellate authority may, whether the report has been submitted or not, decide the appeal accordance with the provisions of the preceding sub-clause or";

(ii) at the end, the following proviso shall be inserted, namely.

:Provided that nothing in this sub-section shall preclude the appellate authority from dismissing the appeal at. any stag .. with such observations as it deems fit, where the appellant applies for withdrawal of the same and no request for enhancement Of the assessment :or penalty has been made.";

mwénmmmnsrs‘misw , ' Explanation—The dissolution or reconstitution of a business ﬁrm or assoc1auon of persons or‘partition of a joint.I-lindu family 01.1 transfer by a dealer of his business shall be deemed to be cessatid . of bus1ness within the meaning of this sub-section. " ‘- "xi ‘ Amendmgt of 15 In section 8-13 of the principal Act, the following amendments 511m ‘ section 8-3. be made and be deemed to have been made on the ﬁrst day of April 1978 5 ' -' namely— » (a) in sub- -section(l), for the words' 'twenty ﬁve thousand Tepee the words "thirty thousand rupees" shall be substituted; (b) in sub- section (2) [or the words, ‘rupees ﬁfty”, the words,‘ 'Seven'ty _ 1 ﬁve rupees" and [or the words “rupees twenty- -f1ve" the words 'fﬁfty rupees" shall be substituted. 8:333:18? °f l6. In section 8-C of the principal Act,— If» (a) in sub-semen (10), [or the words, "an application in revisio ‘ the words “an appeal” shall be substituted; ((7) in sub-section (11); for the words, brackets and ﬁgures,’ ‘tlnder' sub- section (4) of section 10", the words' ‘under the order of any authi) ' rity under this Act or Court" shall be substituted. . Amendment of '17. In section 9 of the principal Act,— ’ section 9. (a) in subsection (1), after the provisos, the following proviso shall H be inserted; namely: ‘ ”Provided also that any person other than a dealer aggriex ed . . any order other than an order mentioned in section 10A, made. by the assessing authority before April 27, 1978, may appeal agains . such order to the appellate authority not later than yﬁfteentih day {BE .» December, 1978. ” (b) in sub-section ‘ (3) ,—- (i) for clause (1i), the following clause shall be substituted, - . namely— ‘ (a) in the case of an order of assessment or penalty,— (i) Conﬁrm or annul such order; or. ‘ (ii) 'vary such order by reducing or enhancing the ‘ amount of assessment or penalty, as the case may be, -' whether such reduction or enhancement arises from .1 point; 1aised in the grounds of appeal or otherwise; or ' I (iii) set aside the order and d1rect the assessing autlio- j‘ £1 rity to pass a fresh order afte1 such inquiry as may be speciﬁed ; or (iv) direct the assessing authority to make such 1n- quiry and to submit its report within such time as may be speciﬁed in the direction 01 within such extended time as it may allow from time to time, :u1d on the expiration of such time the appellate authority may, whether the ‘ V ' report has been submitted or not decide the appeal 1m- ' acco1 dance with the provisions of the preceding subclauses, of“ .l ‘ (ii) at the end, the following proviso shall'be inserted, namelyiz - i - _"Provided that nothing in this sub-section shall preduﬁdé the appellate authority from dismissing the appeal at any stag? with such observations as it deems ﬁt, where the appellant applies ‘ [or withdrawal of the same and no request“ for enhancement of ‘ the assessment= or penalty has been made" -‘-'

18. For section 10 of the principal Act, the following section shall be Substitution of 'substituted, namely— new section for

section 10. "10. (I) There shall be a Sales Tax Tribunal consisting of a Sales Tax President and such other members as the State °Govern-

Tribunal. ment may from time to time deem it necessary to appoint from amongst—

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

the persons who hold or have held a post not below the rank of Deputy Commissioner of Sales Tax:

Provided that 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.

Any person aggrieved by an order passed by an appellate autho- rity under section 9 or the revising authority under section 10-B or by a decision given by the Commissioner of Salas Tax under section 35 may, within six months from the date of service of copy of such order or decision on him, prefer an appeal to the Tribunal.

Section 5 of the Limitation Act, 1963, shall apply to appeals under this section.

The tribunal may at any stage, after giving the appellant a rea- sonable opportunity of being heard, dismiss the appeal.

The Tribunal may, if it has not already dismissed the appeal under sub-section (4), call for and examine the relevant records, and after giving the parties a reasonable opportunity of being heard—

confirm, cancel or vary such order, or

set aside the order and direct the assessing or appellate or revising authority or the Commissioner of Sales Tax, as the case may be, to pass a fresh order after such further inquiry, if any, as may be specified, or

(a) order such amount of tax, fee or penalty or other money as may have been realised in excess of the due amount to be refunded according to the provisions of this Act.

307 Sift afirragur Ime, 17 sgsf W, 1979 26

Icy in sub-section (3-A) as substituted by the Uttar Pradesh Taxation Laws (Amendment and Validation) Act, 1978,—

(1) in the proviso, in clause (i) after the words "filed with the appeal under sub-section (1) ", the following words shall be inserted and be deemed to have been inserted with effect from April 1, 1978, namely—

"or thereafter within sixty days, front the date of filing of the appeal or from the first day of November, 1978, whichever is later.";

(ii) at the end the following Explanation shall be inserted, namely—

"Explanation—Rejection of a similar application for stay by any authority for want of jurisdiction shall not by itself pre- clude the appellate authority from entertaining such applica- tion.";

for sub-section (4), the following sub-section shall be substituted, namely— " (4) An order passed under this section shall, subject to the

provisions of this Act, be final?';

after sub-section (7), the following explanation shall be inserted,, namely—

"Explanation—Nothing contained in this section or section 10, shall be construed to require the recording of reasons for refusal to waive or relax any requirement of payment of any part of the amount of tax, fee or penalty."

mﬁwammm, 17a§e,1979 , '(c)‘ in sub-section (S-A) as substituted by the Uttar Pradesh Taxation Laws (Amendment and Validation) Act, 1978,— (i) in the proviso. in clause (i)' after the words “ﬁled with the appeal under sub-section (1)", the following words shall be inserted and be deemed to have been inserted with effect from April I, 1978 namely— “or thereafter within sixty days, from the date; of ﬁling of the ]appeal or from the ﬁrst day of November, 1978, whichever is ater." ; (ii) at the end the following Explanation shall be inserted, namely— “Explanation—Rejection of a similar application for stay by any authority for want of jurisdiction shall not by itself pre- clude the appellate authority from entertaining such applica- tion.” ; ; (d) for sub-section (4), the following sub-section shall be substituted, namely— ”(4) An order passed under this section shall, subject to the provisions of this Act, be ﬁnal." ; (6) after sub-section (7), the following explanation shall be inserted, namely— "Explanatimz—Nothing contained in this section or section 10, shall be construed to require die recording of reasons for refusal to waive or relax any requirement of payment of any part of the amount of tax, fee or penalty.” , 18. For section 10 of the principal Act, the following section-shall be frubsﬁtutad, namely— "10. (1) There shall be a Sales Tax Tribunal consisting of a President and such other members as the State Govern- ﬁiiﬂzil Tax ment 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 High Court; and (b) the persons who hold or have held a post not below the rank of Deputy Commissioner of Sales Tax: Provided that 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. (2) Any person aggrieved by an order passed by an appellate autho~ xity under section 9 or the revising authority under section lO—B or by a dedsion given by the Commissioner of Salas Tax under section 35 may, within six months from the date of service of copy of such order or decision on him, prefer an appeal to the Tribunal. (3) Section 5 'of the Limitation Act. 1963, shall apply to appeals under this section. , (4) The tribunal may at any stage, after giving the appellant a rea- sonable opportunity of being heard, dismiss the appeal. (5) The Tribunal may, if it has not already dismissed the appeal under sub-section (4) , call for and examine the relevant records. and after giving the parties a reasonable opportunity of being heard— ‘ (a) conﬁrm, cancel or vary such order, or (17) set aside the order and direct the assessing or appellate or revising authority or the Commissioner of Sales Tax, as the case may be, to pass a fresh order after such further inquiry, if any, as may be speciﬁed, or ’ (c) order such amount of tax, fee or penalty or other money as may have been realised in excess of the due amount to be refunded - according to the provisions of this Act. ‘ Substitution of new_ section for section 10.

- 26 .4S1' eRITEIReT TRZ, 17 847, 1 979

-tay be, make reference accordingly. Every reference so i f .cl. every reference made by such authority before the said date in

' zompliance with the requirement of the High Court under sublet: tion (4) , as it stood before the said date shall be deemed to be an application for revision under this section and disposed of a dingly.

• .

(6-A) Where the Revising Authority or an Additional Revising Authority has, before the said date, allowed an application under sub-section (1) or sub-section (3) , as they stood immediately before I . the said date, and such authority has not made reference before the said date, it shall, as soon as may be, make reference, to the High Court. Every such reference, and every reference •alreadi: made by such authority before the said date and pending before the High Court on the said date, shall be deemed to be an application, for revision under this section and disposed of accordingly." ;

in sub-section (7) , the words "of the Revising Authority or 'an Additional Revising Authority" shall be omitted;

in sub-section (8) for the words "the Revising Authority or Ada. tional Revising Authority, as the case may be" and for the words "such authority" the words "the Tribunal" shall be substituted.

of 21. In section 12-B of the principal Act, for the words "before the appeh. late or the revising or the additional revising authority" the words "before the appellate authority or the Tribunal" shall be substituted, and in the marginal: heading the words "or revision" shall be omitted.

Amendm f 22. In section 13 of the principal Act,— section 13.

Amendment of section 13-A.

in sub-section (2), for the words "office, shop, godown, vesselior - vehicle" the words "place of business or vehicle" -shall be substituted]; •

for sub-section (4) the following sub-section shall be substifnted, , namely—

(4) For the purposes of this section, the officer authorised -there:: under may enter and search any place of business or vehicle, or any other building or place where he has reason to believe that the dealerat keeps or is, for the time being, keeping, any books, registers, docu- ments, accounts or goods relating to his business:

Provided that no residential accommodation (not being a place ' of business-cum-residence) shall be entered into inspected or searche& by such officer unless specially authorised in this behalf .by the Commissioner of Sales Tax in writing.";

. • in sub-section (4-A) for the words "office, shop, godown, vessel'

wherever they occur, the words "place of business" shall be substituted;"`

after sub-section (6) , the following sub-section shall be inserted,

namely—

" (7)! the Provisions of section 100 and 165 of the Code O!, Criminal Procedure, 1973 shall mutatis mutandis, apply in relation

to any entry, or search or inspection under this section as they apply in relation to any inspection or search under the said Code."

23. In section 13-A, of the principal Act,—

(a) in the marginal heading, the words "and confiscate" shall be omitted;

. (b) in sub-section (1), for the words "office, shop, godown, vehicle, vessel" Wherever they occur, the words "place of business or vehicle shall

be substitiaed;

Amendment section 12-B.

1) V / // . ‘ » mmmmgﬁtﬁalmé nay be, make reference accordin l . Ev referen " =1 I:- .d every reference made by such aigitl’iorityehéfore thetajdsodamlllg'l somphance with the requirement of the High Court under sun: In“. tion (4), as it stood befére the said date shall be deemed to be" ' application for revision under this section and disposed of “3‘ dingly. ' am (G-A) Where the Revising Authority or an Additional Revis’” b Authority has, before the said date, allowed an application Under; subsection (1) or subsection (3) , as they stood immediately be‘io ‘ the said date, and such authority has not made reference beforg‘l‘ the said date, it shall, as soon as may be, make referenceto at: High Court. Every such reference, and every reference alread‘ '- made by such authority before the said date and pending before ugh High Court on the said data, shall be deemed to be an applicaﬁou) for revision under this section and disposed of. accordingly." ; in sub-section (7), the words “of the Revising Authority or an Additional Revising Authority" shall be omitted; (e) in sub-section (8) for the words “the Revising Authority or Addl. ' tional Revising Authority, as the case may be" and for the Words "Such ' authority” the words "the Tribunal" shall be substituted. - P Amendment of 2], In section 12-13 of the principal Act, for the words "before the appd; , section 12-13, late or the revising or the additional revising authority” the words “before the, - appellate authority or the Tribunal" shall be substituted, and in the marginal: } heading the words "or revision" shall be omitted. 1 ‘ ' Amendebf 22. In section 13 of the principal Act,— section l3.’ . (a) in sub-section (2) , for the words "ofﬁce, shop, godown, vesselm. ‘- vehicle" the words "place of business or vehicle"'sh‘all be substituted"; (b) for sub-section (4) the following sub-section shall be substitltteli,‘ ‘, namely— ‘f. l , " (4) For the purposes of this section, the ofﬁcer authorised theref“; under may enter and search any place of business or vehicle, or any‘. other building or place where he has reason to believe that the dealerai- keeps or is, for the time being, keeping, any books, registers, dour" H . merits, accounts or goods relating to his business: ,. , Provided that no residential accommodation (not being a plat: 3' of business-cum-residence) shall be entered into inspected or searchedi by sud’i oﬂicer unless specially authorised in this behalf _by_§h€'. Commissioner of Sales Tax in writing"; . ‘ ’. (c) in sub—section (4-A) far the words “ofﬁce, shop, godown, fies-55'" wherever they occur, the words "place of business" shall be substituttdgif (d) after subsection (6), the following subsection shall be inseflédlé namely— ’ " (7): the Provisions of section 100 and 165 of tlie Coda“. Criminal Procedure, 1973 shall mutatis mutandis, apply in 1131399“ to any entry, or search or inspection under this section ﬁnd“?! apply in relation to any inspection or Search under the said Code- Amendment of 28. In section lS-A, of the principal Act,— section 13-A. _ 1 'be (a) in the marginal heading, the words I"and conﬁsmte" shal ; _ omitted; - (b), in sub-section (1), for the words "ofﬁce, shop, godown. “11:13 vessel” whﬁever they occur, the words f‘place of business or vehicle 5 be substituted ; . ‘ . ; (c) in sub-section (l-A) , the ivord "vessel" shall be omitted.

\-1 \ Sikki e4iTTElitui TrAt, 17 vsi w, 1979., 27

insertion of :tenon 10-B.

amendment of b:ition 11.

19. After section 10-A, the following section shall be tytserted namely—

"10-B. (1) The Commissioner of Sales Tax or such-tete, officer Revision by below the rank of Deputy Commissioner cii..eales Tax

not Commissioner as may be authorised in this behalf by the State Govern_ of Sales Tax. ment by notification may call for and examine the mart;

relating to any order (other than an order mentioned in section 10-A) passed by any officer subordinate to him, for the pur- pose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks fit.

No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable oppor- tunity of being heard.

No order under sub-section (I) shall be passed—

to revise an order, which is or has been the subject-matter of an appeal under section 9, or an order passed by the appellate authority under that section:

Explanation—Where the appeal against any order is withdrawn or is dismissed for non-payment of the fee payable under section 32 or for non-compliance of sub-section (I) of section 9, the order shall not be deemed to have been the subject-matter of an appeal under section 9;

before the expiration of sixty days from the date of the order in question;

after the expiration of four-years from the date of the order in question or after the expiration of two years from the date of commencement of section 19 of the Uttar Pradesh Sales Tax (Amend- ment and Validation) Act, 1978, whichever is later."

20. In section 11 of the principal Act as substituted by the Uttar Pradesh Taxation Laws (Amendment and Validation) Act, 1978,—

(a) in sub-section (1), after the words " of section 10", the following words shall be inserted, namely—

"as it stood before its substitution by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978, or under sub-section (4) or sub-section (5) of section 10 as substituted by the said Act or by an order passed under section 22 by the Tribunal,";

(b) for sub-section (4) , the following sub-section shall be substituted, namely—

"(4) The application for revision under sub-section (1) , shall precisely state the question of law involved in the case, and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised." ;

"(5) Every application for making a reference to the High Court under sub-section (1) or sub-section (3), as they stood immediately before the said date, pending before the Revising Authority or an Additional Revising Authority on the said date, shall stand trans- ferred to the High Court. Every such application upon being so transferred and every application under sub-section (4) as it stood immediately before the said date, pending before the High Court on the said date, shall be deemed to be an application for revision under this section and disposed of accordingly.

(6) Where the High Court has, before the said date, required the Revising Authority or an Additional Revising Authority to state the case and refer it to the High Court under sub-section (4) as it stood immediately before the said date, such authority shall, as soon

Wrinwartwm,17w§m 19795. . ~ . . . 55‘ 01:53:23”? as may be authorlsed 1n _tlus behalf by the Stat _ of Sales Tax. ment by notiﬁcation may call for and examine the rem relating to any order (other than A an order mentioned m section lO-A) passed by any ofﬁcer subordinate to him, for the pur- pose of satisfying himself as to the legality or propriety of such order and may pass such order with respect thereto as he thinks ﬁt (2) No order under sub-section (1) affecting the interest of a party adversely shall be passed unless he has been given a reasonable uppers tunity of being heard. (5) No order under subsection (1) shall be passed— (a) to revise an order. which is or has been the subject-matter of an appeal under section 9, or an order passed by the appellate authority under that section : Explanation—Mere the appeal against any order is withdrawn or is dismissed for non-payment of the fee payable under section 52 or for non-compliance of subsection (1) of section 9, the order shall not be deemed to have been the subject-matter of an appeal under section 9 ; v‘ (b) before the expiration of sixty days from the date of the order in question ; (c) after the expiration of four-years from the date of the order in question or after the expiration of two years from the date of commencement of section 19 of the Uttar Pradesh Sales Tax (Amend ment and Validation) Act, 1978, whichever is later." Tﬁndﬁlfn‘ 0‘ 20. In section 11 of the principal Act as substituted by the Uttar Pradesh . 1°“ ' Taxation Laws (Amendment and Validation) Act, 1978.— (a) in sub-section (1) , after the words " of section 10”, the following words shall be inserted, namely— “as it stood before its substitution by the Uttar Pradesh Sales Tax (Amendment and Validation) Act, 1978, or under sub-section (4) or sub-section (5) of section 10 as substituted by the said Act or by an order passed under section 22 by the Tribunal,"; (b) for sub-section (4), the following sub-section shall be substituted, namely— “(4) The application for revision under sub-section (1), shall precisely state the question of law involved in the case, and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised"; (c)’ for sections (5) and (6), the following sub-sections shall lie substituted, namely-— " (5) Every application for making a reference to the High Court under sub-section (1) or sub-section (8), as they ,stood immediately before the said date, pending before the Revising Authority or an Additional Revising Authority on the said date, shall stand trans- ferred to the High Court. Every such application upon being so transferred and every application under sub-section (4) as it stood immediately before the said date, pending before the High Court on the said date, shall be deemed to be an application for revision under this section and disposed of accordingly. . (6) ,Where the High Court has, before the said date, required the Revising Authority or an Additional Revising Authority to state the case and refer it to the High Court under subsection (4) as it stood immediately befOre the said date, such authority shall, as soon

in sub-section (2), for the words "office, shop, godown, vessehori vehicle" the words "place of buSiness or vehicle" shall be substitutedil

for sub-section (4) the following sub-section shall bets145.ftyiftekl namely— A

" (4) For the purposes of this section, the officer authorised the% under may enter and search any place of business or vehicle; or anyj other building or place where he has reason to believe that the dealer keeps or is, for the time being, keeping, any books, registers, &cu. ments, accounts or goods relating to his business:

rdt SEW af811877 TrAZ., 17 eifr, 1979

as may be, make reference accordingly. Every mference so , and every reference made by such authority before the said da$1 compliance with the requirement of the High Court under itib.411 tion (4), as it stood before the said date shall be deemed to be 1 application for revision under this section and disposed Of dingly. ,ccor.:1

(6-A) Where the Revising Authority or an AdditionalRe:via in.• Authority has, before the said date, allowed an application uni sub-section (I) or sub-section (3), as they stood immediately bei

ciri,;1, the said date, and such authority has not made reference beicat the said date, it shall, as soon as may be, make reference, High Court. Every such reference, and every reference already made by such authority before the said date and pending before High Court on the said date, shall be deemed to be an applicadonl for revision under this section and disposed of accordingly." ;

(d) in sub-section (7), the words "of the Revising Authority or: all Additional Revising Authority" shall be omitted;

Amendment of section 12-9.

Amendm section 13,,

(e) in sub-section (8) for the words "the Revising Authority or tional Revising Authority, as the case may be" and for the words authority" the words "the Tribunal" shall be substituted.

In section 12-B of the principal Act, for the words "before the appel late or the revising or the additional revising authority" the words "before' appellate authority or the Tribunal" shall be substituted, and in the 'marginal heading the words "or revision" shall be omitted.

In section 13 of the principal Act,—

Amendment of section 13-A.

Provided that no residential accommodation (not being a plait: of business-cum-residence) shall be entered into inspected or searclintic by such officer unless specially authorised in this behalf by the Commissioner of Sales Tax in writing.";

in sub-section (4-A) for the words "office, shop, godown,;veisirsi wherever they occur, the words "place of business" shall be subitittneiltil

after sub-section (6), the following sub-section shall be iitterice namely—

" (7)! the Provisions of section 109 and 165 of tile' Caci'.14. Criminal Procedure, 1973 shall mutatis mutandis, apply ittreISIMY..11-1 to any entry, or search or inspection under this section ,asH:t11.4. '• apply in relation to any inspection or search under the said Code

•

"and confiscate"' •

in sub-section (1), for the words "office, shop, godown, „g vessel" wherever they occur, the words Liplace of business or veni3OC', be substituted; „

in sub-section (1-A), the word "vessel" shall be omitted.

23. In section I3-A, of the principal Act,—

(a) in the marginal heading, the words omitted ;

28 aﬁtmmmm, 17mie,1979 as may be, make reference accordingly. Every reigning: ‘ ‘ and every reference made by such authori befor . ‘89: compliance with the requirement of the I-tI’igh 0033:1133? d3? tion (4). as it stood before the said date shall be deemeda White application for revision under this section and disposed Win-in"! dingly. ‘ of 3% (6-A) Where the Revising Authority or an Addiﬁo Authority has, before the said date, allowed an appli sub-section (1) or sub-section (5), as they stood immediate] - , the said date, and such authority has not made refer-em; beta-1‘ the said date, it shall. as soon as may be, make reference beta“, High Court. Every such reference. and every reference ' ‘0;th made by such authority before the said date and Pending beta 31.7 High Court on the said date, shall be deemed to be an Wynn?” for revision under this section and disposed of accordingly} - an?“ I , , (d) in sub-section (7), the words “of the Revisin Autho ‘ Additional Revising Authority" shall be omitted; g ".7195“ cation midis (e) in sub-section (8) for the words “the Revising Authority “Md:- tional Revising Authority, as the case may be" and for the W°rd9"'5udi authority" the words "the Tribunal" shall be substituted. ' 4 Amendment of 21. In section 12-3 of the principal Act, for the words ”before the .apﬁ'. ' section ”-3. late or the revising or the additional revising authority" the words "beforeﬂm . — appellate authority or the Tribunal" shall be substituted, and in the Imaging heading the words "or revision" shall be omitted. ' ' ' “611de of 22. In section 13 of the principal Act,— scctiou 13," . v ”V (a) in sub-section (2), for the words "oﬁioe, shop, godowu, vesseimvi" vehicle" the words "place of business or vehicle" shall be substitutedj‘] “ (4) For the purposes of this section, the oﬂioer authorised‘thu'e under may enter and search any place' of business or vehicle.- oranyg other building or place where he has reason to believe that the-dealer keeps or is, for the time being, keeping, any books, regiswm‘doqr' ments, accounts or goods relating to his business: ""e (b) for subsection (4) the following sub-section shall be’syki '11}! namely— ' ' Provided that no residential accommodation (not being a plm; of business-cum-residence) shall be entered into inspected at searched; by such oiﬁcer unless specially authorised in this behalf -_by '3'“ Commissioner of Sales Tax in writing"; ’ (c) in sub-section (LA) for the words "omce, shop, godownﬂeﬁﬂi wherever they occur. the words ”place of business" shall be sub-VF"! .' (d) after subsection (6) , the following sub—section shall be tmﬂudI-t namely— - , - ‘1 ﬂ . "(7)! the Provisions of section 100 and 165 of the; “30% Criminal Procedure. 1973 shall mutatis mutandis, apply ‘ln‘l‘d‘m‘ to any entry, or search or inspection under this section ~35"... ' apply in relation to any inspection or search under the said Code- Amendment of 23. In section 13-A, of the principal Act,— - _ .‘ -, section l3-A. w ghalP b'CL (a) in the marginal heading, the words "and conﬁscate I , omitted ; - (b) in sub-section (1), for the words “ofﬁce, shop, gOdOWPI‘IZiaim vessel” wherever they occur, the words .‘.'place-of business or VCh‘F. be substituted; .. . - “. x (c) insubsection (l-A) , the word “vessel" shall be omitted-

ZWT Sthr Itll IrAZ, 17 STsl'ff, 1979 29

24, In section I5-A of the principal Act, in sub-section (1) ,— Amendment of in clause (iv), the following proviso shall be inserted at the end, namely :

"Provided that where no security was demanded the penalty shall not exceed double the amount of registration or renewal fee payable for the assessment year during which the default was committed, if the dealer deals only in goods unconditionally exempt from tax under section 4, and fifty rupees for every month or part thereof during which the default was committed subject to a maximum of five hundred rupees per assess- ment year in the case of any other dealer;"

in the Explanation for the words, "an Officer-in-charge of a check post", the words "an officer not below the rank of an Assistant Sales Tax Officer posted at the check post" shall be substituted and be deemed always to have been substituted.

25. In section 18 of the principal Act,—

in sub-section (1), for the words "fifteen days" the words "thirty days" shall be substituted;

at the end, the following Explanation shall be inserted, namely— "Exptanation—For the purpose of this section the turnover shall be

deemed to be the aggregate of the turnovers referred to in sub-section (2) of section 3."

26. In section 21 of the principal Act, for sub-section (2), including the Amendment of ,pnwisos and Explanation thereto, the following sub-sections shall be substituted, section 2L amely—

",(2) Subject to the provisions of this section, no order of assessment under any provision of this Act for any assessment year shall be made after the expiration of four years from the end of such year.

(3) Where the notice under sub-section (1) for any assessment year, has been served within the said period of four years, the order of assessment or re-assessment in pursuance thereof may be made within six month after the expiration of the said period of four years

• Provided that where such notice has been served before April I, 1978, such order may be made within one year after the expiration of the said period of four years.

(4) If an order of assessment is set aside and the case is remanded for re-assessment by any authority under the provisions of this Act or by a competent court, the order of re-assessment may be made within one year from the date of receipt by the assessing authority of the copy of the order remanding the case, or by December 31, 1979, whichever is later.

(5) If an order of assessment or re-assessment for any assessment year is set aside under section 30, a fresh order of assessment or re-assessment for that year may be made within six months from the date on which such earlier order was set aside.

(6) Where the proceeding for assessment or re-assessment for any assessment year remains stayed under the orders of any court or authority, the period commencing on the date of stay order and ending with the date of receipt by the assessing authority concerned of the order vacating the stay, shall be• excluded in computing the period of limitation pro- vided in this section.

(7) Where any turnover has been included by any assessing authority in the asesssment or re-assessment of a dealer for any assessment year 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

section 15-A.

Amendment of section 18.

WIWWW, 17 aria, 1979 :14, In section l5-A of the principal Act, in sub-section (1) ,— _‘.- namely: ‘ "Provided that where no security was demanded the penalty shall not 'V exceed double the amount of registration or renewal fee payable for the deals only in goods unconditionally exempt from tax under section 4, . and ﬁfty rupees for every month or part thereof during which the default was committed subject to a maximum of ﬁve hundred rupees per assess- ment year in the case of any other dealer ;" ~ - (b) in the Explanation for the words, “an Oﬂicer-in-charge of a check Post", the words “an oﬁicer not below the rank of an Assistant Sales Tax ofﬁcer posted at the check post" shall be substituted and‘be deemed always to have been substituted. 4,25. In section 18 of the principal Act,— (a) in sub-section (1) , for the words “ﬁfteen days” the words “thirty ;_ L ' days" shall be substituted; (1;) at the end, the following Explanation shall be inserted, namely— : ”Explanation—For the purpose of this section the turnover shall be vi _ deemed to be the aggregate of the turnovers referred to in sub-section (2) -" . of section 8." ’ ‘ 26. In section 21 of the prindpal Act, for sub-section (2) . including the visas and Explanation thereto, the following sub-sections shall be substituted, ' Vely— , . ".(2) Subject to the provisions of this section, no order of assessment ‘ ‘ under any provision of this Act for any assessment year shall be made - ' alter the ex iration of four ears horn the end of sud; ear. P Y Y \ , (3) Where the notice under sub-section (1) for any assessment year, has been served within the said period of four years, the order of assessment or reassessment in pursuance thereof may be made within six month after the expiration of the said period of {our years :j ‘~ Provided that where such notice has been served before April 1. 1978, such order may be made within one year after the expiration of the said period oi four years. - (4) If an order of assessment is set aside and the case is remanded for . reassessment by any authority under the provisions of this Act or by a competent court, the order of ire-assessment may be made within one year ' from the date of receipt by the assessing authority of the copy of the order remanding the case, or by December 31, 1979, whichever is later. '(5) If an order of assessment or reassessment for any assessment year Is set aside under section 80, a fresh order of assessment or re-assessment for that year may be made within six ‘months from the date on which Such earlier order was set aside. (6) Where the proceeding for assessment or reassessment for any assessment year remains stayed under the orders of any court or authority, 1-1116 period commencing on the date of stay order and ending with the ‘ date of receipt by the assessing authority concerned of the order vacating the stay, shall be excluded in computing the period of limitation pro- ', Vided in this section. '_ (7) Where any turnover has been included by any assessing authority In the asesssment or reassessment of a dealer for any assessment year and any superior authority or court has. in exercise of the powers lawfully 'Vested in it, held such turnover to relate to the assessment— ‘t (i) of such dealer 'for any other Vassesent year, or (ii) of such dealer under the Central Sales Tax Act. 1956, or '(a) in clause (iv). the following proviso shall be inserted at the end. 29 Amendment of section 15-A. k, assessment year during which the default was committed, if the dealer ' Amendment of section 18 . Amendment of nation 21.

30 . .1ri 4.. Aker tu Riff ;172; 1 7 017, 1979

Amendmen t of section 22.

Amendment of section 29 .

Amendment of section 30,

Amendment of section 32.

(iii) of any other dealer whether under this Act or under the Centr -

Sales Tax Act, 1956, ,

then nothing contained in this section- shall apply to assessment or se-aisessinent of such dealer or such other dealer, relating to such other assessinenf 'jeer or to the Central Tax Act, 1956, as the case may be?' -

, 27. • In section 22 of the principal Act, for sub-section (1), the f.ollow' sub-section shall be substituted, namely— 111g,

'(1) The assessing, appellate or revising authority or the Tribunal may, on its own motion or on the application of the dealer or any other , . interested person rectify and mistake in its order, apparent on the record, within three years from the date of the order sought to be rectified:

Provided that where an application under this sub-section haa been made within such period of three years, it may be disposed ,of even beyond such period:

Provided further that no such rectification as has the effect of enhancing the assessment, penalty, fees or other dues shall be made . unless reasonable opportunity of being heard has been given to the. dealer or other person likely to be affected by such enhancement?''

28. In section 29 of the principal Act,—

for sub-section (2), the following sub-section shall be substituted:" namely—

' " (2) If the amount to be refunded in accordance with suhsec-;

Lion (1) is not refunded as aforesaid within three months froth the date of order of refund passed by the assessing authority, or as .the " case may be, from the date of receipt by him of the order of refund:, if such order is passed by any other competent authority or Court, 'the dealer 'shall be entitled to simple interest on such amount at the rate of eighteen per cent per annum from • the date of, shell order to the date of the refund.";

after ,sub-section (3), the following Explanation shall be inseiteC namely— ,

"Explanation. /—The date of refund . shall be deemed to 'be 'the date on which intimation 'regarding preparation of the refund,' voucher is sent to the dealer in the manner prescribed. •

.Explanation 11—The expression 'refund' includes any adjusiimert. under the proviso to sub-section (1):'

29. Section 30 of the principal Act, shall be renumbered as sub-section (I)., thereof and el after sub-section .(1) as sore-numbered, the following sub-sectiou shall be inserted, namely—

" (2) 'Where an assessment order under sub-section (I) of section 7-A, IS passed ex parte, the dealer may apply to the assessing authority within' fifteen days of the service of the order, to set aside Juch order and if such

. authority is satisfied that the dealer has filed the return and deposite4' . the tax due according to the return within fifteen days from the last day, prescribed for filing such return, it may modify or set aside such order,

. and also the demand notice, if any, issued thereunder."

30 In section 32 of the principal Act, as substituted by the Uttar Pradeali • Sales Tax (Amendment and Validation) Act, 1976,—

(a) In sub-section (1),—

(i) for the words and figures "memorandum of appeal under see tion 9 and other applications under this Act" the words and figures' "memorandum of appeal or other applications under this Act filed', or moved on or after the twentieth day of May, 1976, whether the, asesssment, penalty or other proceedings giving rise to such appeal' Or application were initiated before or after the said date", shall be..

, substituted and be deemed always to have been substituted;

'1 30. ' ' WWWW,17§§H,1979 .. (iii) of any other dealer whether under this Act or-,nnder u V - ‘ Sales TaxAct, 1956, - "3 (399%,! , then nothing contained in this .section- shall apply to assessment or isé‘séesm ’ . of such dealer or such other dealer, relating to such other assessineiifny 'e E1tent ‘ to the,Central Tax Act, 1956, as the case may be." , - '9? Ammdmeng of . 27. 'In section 22 of the principal ‘Act, for sub-section (1), the fbllOXvin‘. ‘ section 22. sub-section shall be substituted, namely— , .81 . "(1) The assessing, appellate or revising authority or the Til-blind] ‘ may. on its own motion or on the application of the dealer or any 0,55,, .' interested person rectify and mistake in its order, apparent on the TEcor'd within three years from the date of the order sought to be rectiﬁed; - Provided that where an application under this sub-section has. been made within such period of three years, it'may be disposed.“ ‘ even beyond sud) period: " ' . Provided further that no such rectiﬁcation as has the effect 26f. enhancing the assessment, penalty, fees or other dues shall be made‘l" unless reasonable opportunity of being heard has been given' to the” dealer or other person likely to be affected by such enhancement": Amendment er ‘ 28. In section 29’ of the principal Act,— seclion 29 . “(2) If the amount to be refunded in accordance with sub-sec: tion (1) is not refunded as aforesaid within three months froin'th date of order of refund passed by the assessing authority, or as 'the‘ 1 case may be, from the date of receipt by him of the order of refund", ifsuch order is passed by any other competent authority or Court,"- 'the dealer shall-be entitled to simple interest on such amount at' . the rate of eighteen per cent per- annum from-the date of such : order to the date of the refund"; ' ' ‘ " (b) after sub-section (3), the following Explanation shall be insert: , namely—— ' ‘. I p‘ f H "Explanation, I—The date of refund _. shall be deemedysto-‘hé H “the date on which intimation regarding preparation ‘of the ‘refund",? voucher is sent to the dealer in the manner prescribed. : Explanation II—The expression ‘refund' includes any adjustment- under the proviso to sub—section (1)." - “ Amendment of 29. Section 80 of the principal Act, shall be renumbered as sub-section (1). section 30,. thereof and after sub-section _(1) as sore-numbered, the following sub-section. shall be inserted, namely— . , , , _ , ‘ " (2) Where an. assessment order under subsection (1) of section 7-A is passed ex parka-the dealer may apply to the assessing authority wit-hull. ﬁfteen days of the service of the order, to set aside such order and if such; ‘. ' ,authority is satisﬁed that the dealer has ﬁled the return and deposited. " the tax due according to the return within ﬁfteen days from the last day prescribed for ﬁling such return, it may modify or set aside suoh order: , andalso the demand notice, if any, issued thereunder." ' Amendment of 30. In section 82 of the principal Act, as substituted by the Uttar Pradeélif , section 32. Sales Tax (Amendment and Validation) A‘ct, 1976,—_ . '- -(a) In sub-section (1).— (i) for the words and ﬁgures "memorandum of appeal under Sec? tion 9 and other applications under this 'Act" the words and ﬁgumy. "memorandumof appeal or other applications under this Act ﬁled v or moved on or after the twentieth day of May, 1976, whether “1?... . asesssment. penalty or other proceedings giving rise to such app???‘ in application were initiated before or after the said date”, Shall be‘; 4' ' , _ substituted and be deemed always to have been substituted; " '

3UT 51*'T allTRITZT TRZ, 17 447, 1979 31

in clause (b), for the words and figures "on an application for revision under section 10, not being an application for stay of realisation of tax, fee or penalty", the words and figures "on a memorandum of appeal under section 10" shall be substituted;

(iii) in clause (d), in sub-clause (i), for the words "any Addi- tional Revising Authority" the words "the Tribunal" shall be substituted;

(b) in sub-section (2) , for clause (b), occurring before the proviso, the following clause shall be substituted, namely—

(b) by cheque or bank draft along with treasury challan in such number as may be prescribed, to be enclosed with the memorandum or application ;";

" (c) an application under section 35, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable." .

31. In section 55 of the principal Act,— Amendment of

(a) in sub-section (3) , for the words "or revising authority" the words section 35. "revising authority or the Tribunal" shall be substituted;

(b) in sub-section (4) , after the words "any authority under this Act" .the words "or the Tribunal" shall be inserted;

. 32. After section 35 of the principal Act, the following section shall be Insertion fa inserted, namely— new section 36. "56. (1) The Commissioner of Sales Tax may, subject to such condi-

tions and restrictions as he may deem fit to impose, per- Power to grant mit any dealer or other person, against whom any amount instalment.

of tax penalty or other dues not exceeding one lath rupees is outstanding, to deposit the same in such number of monthly instalments, not exceeding twelve, as he may consider proper in the cir- cumstances of the case.

(2) Where such dealer or other person fails to furnish adequate security to the satisfaction of the assessing authority concerned for payment of the outstanding amount within thirty days from the date of the order referred to in sub-section (1) or within such extended time as the assessing autho- rity may allow, or fails to comply with conditions or restrictions imposed in stroll order shall stand vacated and thereupon fresh proceedings for realisation according to the provisions of this Act may be commenced."

33. In the First Schedule to the principal Act,— Amendment of • First Schedule. ' (a) in the entry at serial number 34, in column III, after the words

"or by importer" the following words shall be inserted, namely: "Provided that where the sale is by the Forest Department to the

U. P. Forest Corporation the tax shall be levied on the point .of sale by such Corporation and not on the point of sale by the Depart- ment;";

(b) for the entries at serial numbers 60, 61 and 62 the following entries shall respectively be substituted columnwse as indicated below, narnely

column I in column II in column III

Motor trucks and motor buses.

Motor cycles, motor- cycle combinations, motor scooters and Sale to the consumer or hire pur- motorettes. • chase company financing the put-

Motor cars includ- chase by the consumer. ing jeeps. All other motor

vehicles.

;69:

an? sea 3mm my aria, 1979 for revision under section 10, not being an application for stay of realisation of tax, fee or penalty”, the words and ﬁgures “on a memorandum of appeal under section 10" shall be substituted; (iii) in clause ((1), in sub-clause (i), for the words "any Addi- tional Revising Authority" the words “the Tribunal” shall be substituted ; (b) in‘sub—section (2), for clause (12), occurring before theﬂproviso. the following clause shall be substituted, namely— “ (b) by cheque or bank draft along with treasury challan in such number as may be prescribed, to be enclosed with the memorandum or application ;"; (c) in sub-section (5), after clause ([2), the following clause shall be inserted, namely— “(5) an application under section35, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.” 31. In section 55 of the principal Act,— (a) in subsection (3), for the words “or revising authority" the words “revising authority or the Tribunal” shall be substituted ; (b) in sub-section (4). after the words “any authority under this Act” .the words “or the Tribunal” shall be inserted; ' (c) in sub-section ~(5), for the words “High Court", the word “Tribunal” shall be substituted. :. 32. After section 35 of the principal Act, the following section shall be inserted, namely- "36. (1) The Commissioner of Sales Tax may, subject to such condi- tions and restrictions as he may deem ﬁt to impose, per- 1.1331392? grant mit any dealer or other person, against whom any amount ' of tax penalty .or other dues not exceeding one lakh rupees is outstanding, to deposit the same in such number of monthly instalments, not exceeding twelve, as he may consider proper in the cir- ' ‘ cumstances of the case. (2) Where such-dealer or other person fails to furnish adequate security to the satisﬁaction of the assessing authority concerned for payment of the ‘ outstanding amount within thirty days from the date of the order referred to in sub-section (1) or within such extended time as the assessing autho- rity may allow, or fails to comply with conditions or' restrictions imposed in su'oh order shall stand vacated and thereupon fresh proceedings for realisation according to the provisions of this Act may be commenced.” _' '33. In the First Schedule to the principal Act,— (a) in the entry at serial number 34, in column 111, after the words , “or by importer" the following words shall be‘inserted, namely: “Provided that Where the sale is by the Forest Department to the U. P. Forest Corporation the tax shall be levied on the point of sale by such Corporation and not on the point of sale by the Depart- ment ;”;' (b) for the entries at serial numbers 60, 61 and 62 the following entries shall respectively be substituted columnwse as indicated below, namely :— Icolumn _I in column II - in column 111 ‘60.“ , ». mg jeeps. (a) Motor 'trucks and motor buses. (17) Motor cycles, motor- cycle combinations, motor scooters and Sale to the consumer or hire pur- motorettes. chase company ﬁnancing the pur- (6) Motor cars includ— chase by the consumer. v (d) All other motor . vehicles. \———"—Y"— 31 I Amendment of section 35. Insertion {of new section 36. Amendment of First Schedule.

in column I in. column II in column III

32 3-17 traV .11119itui 117Z, 17 ars17, 1.67.9

Chassis and motor bodies of . all shapes and designs (including motor caravans and tankers) whether built on chassis or separately.

' Tyres and tubes, parts and accessories of motor vehicles of all kinds.

Sale to consumer or hire purchase . company financing the purchase by. the consumer.

M or I"; -

in column I in: column II in column III

"87. Soda water, lemonade M or I";

. and other soft beverages.

in the entry at serial number 97, in column III, after the words' "or by importer" the following words shall be inserted, namely ‘-

"Provided that where the sale is by the Forest Department to U. P. Forest Corporation the tax shall be levied on the point of sale. by such Corporation and not on the point Of sale biy the Deparo"; ment ;"; ' 9

in the entry at serial number 116, in column III for the iodating, ; words, the words "M or I" shall be substituted and be deemed always to have been substituted.

Amendment of 34. In rule 25-A of the Uttar Pradesh Sales Tax Rules, 1948, for;sMb-

rule 25-A. rule (3), the following sub-rule .shall he substituted and be deemed to have been substituted on the first day of April, 1978 namely :-

" (3) The fee payable by the dealer for recognition certificate shall be : One hundred rupees for the first assessment year or part thereof andififty ' rupees for each subsequent year and for renewal of recognition certificate .- shall be fifty rupees for each assessment year."

Removal of 35. For removal of doubts it is hereby clarified that the fee of two hundred , '

doubts.

rupees referred to in section 11 of the principal Act, as it stood immediatelY, before April 27, 1978, is required to accompany any application referred to in such sedtion filed on or after May 20, 1976 and belfore April 27, 1978, whether: the assessment, penalty or other proceedings out of which such application: arose Was commenced before or after May 20, 1976, and where any such appli-i cation accompanied by a lesser amount fee has been filed and entertained. the deficit amount may be realised in accordance with the provisions of the r principal Act but the decision on such application shall not be invalid merely': on the 'ground of non-compliance of such section as hereby. clarified. .

Validity of 36. The rules and the notifications modified by the Uttar Pradesh 'Saki:: certain rules and Tax (Amendment and Validation) Act, 1976 or the Uttar Pradesh Taxa:don. notifications.

Laws (Amendment and Validation) Act, 1978 or By this Act, shalf (KO- dune in force until amended or rescinded by he State Government exercise of its power under the relevant section of the Principal Act, r0 - with section 21 of the Uttar Pradesh General Clauses Act, 1901.

Power to make 37. Where any existing rule is amended or any new rule is made in. coni.'.

rules retros- sequence of amendment of any provision of the principal Act (whether it pectively. substitution, insertion or omission) by this Act or Uttar Pradesh gales

114; (Amendment and Validation) Act, 1976, or Uttar Pradesh Taxation (Amendment and Validation) Act, 1978, such rule or amendment

Amendment of rule ZS-A. Removal of doubts. Validity of certain rules and notiﬁcations. Power to make rules retros- pectivcly. been substituted on the ﬁrst'day of April', 1978 namely :— arrzm'arm m, 17 min, 167.9 ' in column I in. column II _ in column III - a; L _‘ “a ‘. 61. Chassis and ”motor bodies Sale to consumer or hire ur‘ch‘ . of. all shapes and designs company ﬁnancing the ngllaseage;62 (including motor' caravans the consumer. ' y: '1 and tankers) whether built on chassis or separately. 62‘ Tyres and tubes. parts and , . accessories of motor vehicles ' M or I"; ' .1" of all kinds. , ' (c) after the entry at serial number 86, the following entry shall be- , .. inserted columnwise as indicated below, namely: ‘ ' in column 1 . in column 11 in column 111 "87. Soda water, lemonade M of 1"; i; w l, and other soft beverages. , : :. (d) in the entry' at serial number 97, in column III, after the wordafg'.“ “or by importer" the ﬁollowing words. shall be inserted, namely E—- 2 "Provided that where the sale is by the Forest Department ﬁrmer U. P. Forest Corporation the tax shall be levied on the point of sale-7 j. by such Corporation and not on the point of sale by the Depart-"j ' ' :4 '9'; n. ment 2 , (e) in the entry at serial number 116, in column 111 for the mtismng words. the words ”M or I" shall be substituted and be deemed always? - ' have been substituted. ' - . 34. In rule 25-A of the Uttar Pradesh Sales Tax Rules. 1948, margins-7'.» rule (8). the following sub-rule shall be substituted and be deemed to have, i " (3) The fee payable by the dealer for recognition certiﬁcate shall'tbe __‘ one hundred rupees {or the ﬁrst assessment year or part thereof and ﬁfty ’1 rupees {or each subsequent year and for renewal of recognition certiﬁcate ‘3] shall be ﬁfty rupees for each assessment year." 9 . 1 . i 'w 35. For removal of doubts it is hereby clariﬁed that the fee of two hundred" ,‘ rupees referred to in section 11 of the principal Act, as it stood immediately) f. before April 27, 1978, is required to accompany any application referred-to ‘-1|1= ‘ such section ﬁled on or after May 20, 1976 and before April 27, 1978, whetbel'g' the assessment, penalty or other proceedings out of which such applicatiofll arose ivas commenced before or after May 20, 1976, and where any suoh apply“ cation accompanied by a lesser amount fee has been ﬁled and entertaimd" the deﬁcit amount may be realised in accordance with the provisions Of 911‘};- principal Act but the decision on such application shall not be invalidvmel‘ell‘; on the ground of non-compliance of such section as herebyclariﬁed. . 1 . ' ’ 36. The rules and the notiﬁcations modiﬁed by the Uttar Pradesh 5315.: Tax (Amendment and Validation) Act. 1976 or the UttarrPradesh Taxaf-‘OF- Laws (Amendment and Validation) Act, 1978 or By this Act, shall' 00‘}? tinue in foroe until amended or rescinded by he State .Govu‘nmeDIXW- exercise of its power under the relevant section of the Principal Act. Wad. with section 21 of the Uttar Pradesh General Clauses Act, 1904. ' ' ”- 37. Where any existing rule is amended or any new rule is made in'CQm'l‘ sequence of amendment of any provision of the principal Act (whethfnj by!‘ substitution, insertion or omission) by this 'Act or Uttar Pradesh Sales I“. (Amendment and Validation) Act, 1976, or Uttar Pradesh Taxation 13??“ (Amendment and Validation) Act, 1978, such rule or amendment may

in column I in column II

in column III

61. Chassis and motor bodies of all shapes and designs (including motor caravans and tankers) whether built on chassis or separately.

62. Tyres and tubes, parts and accessories of motor vehicles of all kinds.

Sale to consumer or hire purchase company financing the purchase by the consumer.

M or I";

32 'VI&WkT3Tk1I4I&UI TTWF, 17 3rsT9', 1979

in column I in, column H in column III

"87. Soda water, lemonade

M or I"; and other soft beverages.

in the entry at serial number 97, in column III, after the words "or by importer" the following words shall be inserted, namely !—

"Provided that where the sale is by the Forest Department to-the U. P. Forest Corporation the tax shall be levied on the point of salei by such Corporation and not on the point of sale by the Depart-. ment ;";

in the entry at serial number 116, in column III for the existing words, the words "M or I" shall be substituted and be deemed always to have been substituted.

Amendment f 34. In rule 25-A of the Uttar Pradesh Sales Tax Rules, 1948, for sub- ,

o rule 25-A.

rule (3), the following sub-rule shall be substituted and be deemed to have- been substituted on the first day of April, 1978 namely

"(3) The fee payable by the dealer for recognition certificate shall be one hundred rupees for the first assessment year or part thereof and fifty rupees for each subsequent year and for renewal of recognition certificate shall be fifty rupees for each assessment year."

Removal of 35. For removal of doubts it is hereby clarified that the fee of two hundred doubts. rupees referred to in section 11 of the principal Act, as it stood immediately.

before April 27, 1978, is required to accompany any application referred to in such section filed on or after May 20, 1976 and belfore April 27, 1978, whether , the assessment, penalty or other proceedings out of which such application arose was commenced before or after May 20, 1976, and where any such appli- cation accompanied by a lesser amount fee has been filed and entertained- the deficit amount may be realised in accordance with the provisions of the principal Act but the decision on such application shall not be invalid merely: on the ground of non-compliance of such section as hereby. clarified.

Validity of 36. The rules and the notifications modified by the Uttar Pradesh Sala certain rules and Tax (Amendment and Validation) Act, 1976 or the Uttar Pradesh Taxatioa notifications.

Laws (Amendment and Validation) Act, 1978 or By this Act, shall oae- tinue in force until amended or rescinded by he State Government 81 exercise of its power under the relevant section of the Principal Act, read- with section 21 of the Uttar Pradesh General Clauses Act, 1904.

37. Where any existing rule is amended or any new rule is made in con- sequence of amendment of any provision of the principal Act (whether by. substitution, insertion or omission) by this Act or Uttar Pradesh Sales 'rat (Amendment and Validation) Act, 1976, or Uttar Pradesh Taxation Lawe (Amendment and Validation) Act, 1978, such rule or amendment may be

Power to make rules retros- pectively.

i it ‘ . , ‘ 32 Wmarmrrae, 17 353,1»979 in column I in. column II , in column III \' 61. Chassis and 'motor bodies Sale to consumer or hire Puri‘hase of all shapes and. designs company ﬁnancing the purchase b (including motor caravans the consumer. . y‘ and tankers) whether built on chassis or separately. ' ' a 62. ' Tyres and tubes, parts and . accessories of motor vehicles M or I"; of all kinds. (c) after the entry at serial number 86, the following entry shall be inserted columnwise as indicated below, namely: ' in column I in; column 11 in column III “87. Soda water, lemonade M or I"; and other soft beverages. (d) in the entry' at serial number 97, in oolumn 111, after the words i “or by importer" the ﬁpllowing words shall be inserted, namely 5— ' ' “Provided that where the sale is by the Forest Department tel-“the: U. P. Forest Corporation the tax shall be levied on the point of sale': by such Corporation and not on the point of sale by the Depart-Z menu"; ' , ' "31‘ "i (e) in the entry at serial number 116, in column 111 for the existing words, the words "M or I” shall be substituted and be deemed always-to 3 have been substituted. ' ‘ - ‘- . t «4.1 Amendment of . 34. In rule 25-A of the Uttar Pradesh Sales Tax Rules, 1948. for sub-'I ! rule 25-A. rule (3). the following sub‘rule shall be substituted and be deemed to have been substituted on the ﬁrst day of April, 1978 namely :— f ‘_ ” (3) The fee payable by the dealer for recognition certiﬁcate shall be one hundred rupees for the ﬁrst assessment year or part thereof and ﬁfty. rupees for each subsequent year and for renewal of recognition certiﬁcate "; shall be ﬁfty rupees for each assessment year." ' Removal of 85. For removal of doubts it is hereby clariﬁed that the fee of two hundred doubts. ' rupees referred to in section 11 of the principal Act, as it stood immediately before April 27, 1978, is required to accompany any application referred to in ' such section ﬁled on or after May 20, 1976 and before April 27, 1978, whether. the assessment, penalty or other proceedings Out of which such application ‘ arose was commenced before or after May 20, 1976, and where any such appli- cation accompanied by a lesser amount fee has been ﬁled and entertained“ the deﬁcit amount may be realised in accordance with the provisions of the‘. principal Act but the decision on such application shall not be invalid merely; ‘* on the ground of non-compliance of such section as herebyclariﬁed. . Validity of 36. The rules and the notiﬁcations modiﬁed by the Uttar Pradesh Sal! certain rules and Tax (Amendment and Validation) Act, 1976 or the Uttar Pradesh Taxi-mo“ notiﬁcations. 5 Laws (Amendment and Validation) Act, 1978 or By this Act, shall 939'; Linue in force until amended or rescinded by he State ,Govez-nsmtntl-lI exercise of its power under the relevant section of the Principal Act, real» with section 21 of the Uttar Pradesh General Clauses Act, 1904. Power to make 37. Where any existing rule is amended or any new rule is made in {2011' mm retros— sequence of amendment of any provision of the principal Act (whether «bl?- pec‘ively. V substitution, insertion or omission) by this ‘Act or Uttar Pradesh Sales T“ . . (Amendment 'and Validation) .Act, 1976, or Uttar Pradesh Taxation Law" (Amendment and Validation) Act. 1978, such rule or amendment may be“

3-if( NrIC.,1( act:FRU-tut flute, 17 v:faff, 1 97 9 33

wade effective from date not earlier than the date of commencement of such .ammthment of dm provision of the principal Act in consequence whereof die rule is amended or made.

ft -(1) Notwithstanding any judgment, decree 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.

Validation.

Where, before die commencement of Lids 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 penality 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, penality 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 die provision of sub-section (3), any party to die pro- ceeding 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.

The assessing, appellate revising or additional revising authority, as the case may be, within a period of one year from the lira day of November, 1978, or within the period specified in section 22 of die principal Act, whichever expires later make any rectification in any order passed by it where such recti-

, lication becomes necessary in consequence of the amendment of the principal Act by this Act :

Provided that no rectification, which has die effect of enhancing the assess- fluent, penality or other dues, shall be made unless the authority concerned has liven notice to die dealer or the person concerned of his intention to do so and has allowed thin a reasonable opportunity of being heard.

Any person aggrieved- by an order under sub-section (1) of section 22 of the principal Act, as it stands until its substitution upon commencement of

,section 27 at this Act, made by die revising or additional revising authority .referred to in section 10 of the principal Act, as it stands untill its substitution upon commencement of section 18 of this Act, may also apply for revision of sucli order in accordance with the provisions of section 11 of the principal Act.

(1) Any application for revision under section 10 of the principal ! Act, as it stood before its substitution by this Act, pending immediately prior to such substitution, shall stand transferred to the Tribunal and shall be dis- posed of as if it were an appeal under section 10 of the principal Act, as so substituted.

Ad ditional Temporary pro- vision for revision under section 11.

Transitory provisions.

Where such application for revision has not been filed and the period limitation prescribed for its filing has not expired, an appeal under section 10 the principal Act as so substituted may be tiled within the period of limita-

On presnthed in section 10 of the principal Act, as it stood before such substi- ution, or within six months from the the date of such substitution, whichever

od expires earlier.

MI other applications pending immediately prior to such substitu- on of section 10 before the Revising Authority or an Additional Revising uthority referred to in section 10 of the principal Act, as it stood before such hstitution, shall stand transferred to the Tribunal and disposed of in accord- ce with the provisions of the principal Act, as amended by this Act.

Any application which would lie to such revising or additional revi- authority but for such substitution of section 10, may be filed before the

hunal within the time it could be filed before such revising or additional ing authority and shall be disposed of in accordance with the provisions of Principal Act, as amended by this Act.

. -

‘ maintainer—(wave, 17min, 1979 made effective from date not earlier than the date of commencement of such .amcndment of the provision of the principal Act in consequence whereof the Ink: is amended or made. 33. -(l) Notwithstanding any judgment, decree order of any court or authority, anything done or any action taken before the commencement of this scciiO'L which conforms to the prowsions 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- ril)’ has, in any proceeding, made any assessment, levy or collection of any tax m. passed any order unposing any penality or making any. other demand, under me prim' ial Act, or passed any order modifying. setting asxdc or quaslnng (wholly or in part) such assessment, levy, collection, penality 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 pro- ceeding or the Commissioner of Sales Tax may, within six months from the date or 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. A (5) The assessing, appellate revising or additional revising authority, as the case may be, within a period of one year from the first day of November, 1978, 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 recti- heatiail 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, penality or other dues, shall be made unless the authority concerned has . given notice to die dealer or the person concerned of his intention to do so and ,has allowed him a reasonable opportunity of being heard. ' 39. Any person aggrievcd‘hy an order under sub-section (l) of section 22 \ol the principal Act, as it stands until its substitution upon commencement of :tsection 27 of this Act, made by the revising or additional revising authority; .‘rcferred to in section 10 of the principal Act, as it stands untitl its substitution upon commencement of section 18 of this Act, may also apply for revision of asuch order in accordance with the provisions of section ll of the principal Act. ; 40. (1) Any application for revision under section 10 of the principal ‘Act, as it stood before its substitution by this Act, pending immediately prior losuch substitution, shall stand transferred to the Tribunal and shall be dis- posed of as if it were an appeal under section 10 of the principal Act, as so Substituted. . . (2) Where such application for revision has not been ﬁled and the period “imitation prescribed for its ﬁling has not expired, an appeal under section 10 f the principal Act as so substituted may be tiled within the period of limita— ‘7'1 prescribed in section 10 of the principal Act, as it stood before such substi- “den, or within six months from the the date of such substitution, whichever 10d expires earlier. . (3) All other applications pending immediately prior to such substitu- on Of section 10 helore the Revising Authority or an Additional Revising “ulPl'ily referred to in section 10 of the principal Act, as it stood before such SUtution, shall stand u'ansfened to the Tribunal and disposed of in accord- CC with the provisions of the principal Act, as amended by this Act. _b_una1 within the time it could be ﬁled before such revising or additional 3mg authority and shall be disposed of in accordance with the provisions of Principal Act. as amended by this Act. ‘- 33 Validation. Additional Temporary pro- vision for revision under section 11. Transitory provxstons.

34 Nni Trt4T artiTsfrerr 71,31 , 17%t, 1979

In Schedule II of the Court Fees Act, 1870, as amended in its appli- cation to Uttar Pradesh, in Article 1 ("application or petition') , in clause, (e) , af ter sub-clause (4) , the following sub-clause shall be inserted, columnwiSe as indicated below, namely--

Column 2 Column 3

"(4-A) Under section 11 of the Two hundred and fifty rupees?' Uttar Pradesh Sales Tax Act, 1948 for revision of an order.

U.P Ord. (1) The Uttar Pradesh Sales Tax (Amendment and Validation)

. nance no. Ordinance, 1978 is hereby repealed. 27 of 1978. (2) Notwithstanding such repeal, anything done or any action taken

under the principal Act or the Court Fees Act, 1870 as amended by the Ordi- nance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the said Acts, as amended by this Act, as if the provisions of this Act were in force at all material times.

By order, R. C. DEO SHARMA,

Sachiv.

Repeal saving.

cf.t0710:100h--,q094 20 WO (NaTO)-1 7- 4-79— (1 24)— 1 979-750 ()) I

IT‘ 34 wwwmmrm, l7ﬁﬁ‘, 1979 41. In Schedule II of the Court Fees Act, 1870, as amended in its Vappli- .Amendmei‘i cation to Uttai~ Pradesh, in Article 1 (“application or petition"), in clause (a) , aged?“ 71,1 after sub-clause (4») , the following sub-clause shull'be inserted, colmnnwiSe'as 1870. 0' ‘ indicated below, namely—‘ Column 2 Column 3 " (4-A) Under section ll of the Two hundred and .ﬁfty rupees.” Uttar Pradesh Sales Tax Act, 1948 [or revision of an order. . 42. (l) The Uttar Pradesh Sales Tax (Amendment and Validation) Repeal UJ’. ordx- ‘ . . _ savmg. Edn‘ielggé Ordinance, 1978 15 hereby lepealed. 0 ' (2) Notwithstanding such repeal, anything done or any action taken under the principal Act or the Court Fees Act, 1870 as amended by the Ordi- nance referred to in sub-section (1) shall be deemed to have been done or taken under the correspondingprovisions of the said Acts, as amended by this Act, as if the provisions of this Act were in force at all material times. By order, R. C. DEO SHARMA, Sachz'v. qiouiaoioﬁo—jqoﬂo 20 mo (faaro)—17-4¥79—(124)—1979—750 (#530) |

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Uttar Pradesh act 12 of 1979 : The UTTAR PRADESH SALES TAX (AMENDMENT AND VALIDATION) ACT, 1979

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