1) This Act may be called the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007. (2) It extends to the whole of Uttar Pradesh. (3) It shall be deemed to have come into force with effect from November 1, 1999.
(1) In this act, unless there is anything repugnant in the subject or context-
(1) For carrying out the purposes of this Act, (a) [ The Commissioner, Special Commissioner, Additional Commissioner, and Joint Commissioner of the Department of Commercial Taxes] shall be the Commissioner, Special Commissioner, Additional Commissioner and Joint Commissioner respectively, and they will be designated as Commissioner of Entry Tax, Special Commissioner of Entry Tax, Additional Commissioner of Entry Tax and Joint Commissioner of Entry Tax respectively; (b) The assessing authority and Chairman and members of the Tribunal appointed by the State Government under the Uttar Pradesh Trade Tax Act, 1948 shall function as assessing authority and the Chairman and members of Tribunal respectively. (c) all Deputy Commissioners and the Assistant Commissioners posted in the Department of the Commercial Taxes shall be the Deputy Commissioners and Assistant Commissioners of Entry Tax and likewise all Commercial Taxes Officers posted in the Department of Commercial Taxes shall be the Entry Tax Officers; [ (d) any Officer not below the rank of a Commercial Taxes Officer, posted in a Commercial Taxes Circle either by the State Government or the Commissioner, Officers authorized by the State Government or the Commissioner to exercise powers under Sections 45, 46 and 48 of the Uttar Pradesh Value Added Tax Act, 2008 and the Officers, not below the rank of Commercial Taxes Officers, posted at a Check-Post established under Section 49 of the Uttar Pradesh Value Added Tax Act, 2008 shall exercise the powers of the Assessing Authority under this Act;]
(1) For the purpose of development of trade, commerce and industry in the State, there shall be levied and collected a tax on entry of goods specified in the Schedule into a local area for consumption, use or sale therein, from any place outside that local area, at such rate not exceeding five percent of the value of the goods as may be specified by the State Government by notification and different rates may be specified in respect of different goods or different classes of goods;
[5.Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its entry into a local area for consumption, use or sale therein and has paid tax in respect of entry of such goods into such local area or purchased such goods on which entry tax has already been paid, such tax shall be refunded or adjusted to such dealer by whom without using them in the local area such goods are consigned to any other place outside the State or are sold either in the course of inter-State trade or commerce or in the course of export outside the territory of India.]
[6.Where in respect of any scheduled goods notified under sub-section (1) of Section 4, tax is payable in respect of a sale or purchase of such goods under the Uttar Pradesh Value Added Tax Act, 2008 by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restrictions, as may be specified therein, allow a rebate upto the full amount of tax leviable under this Act.]
| Year | Description | Hindi Description | Files(Eng) | Files(Hindi) |
|---|---|---|---|---|
| 04-03-2008 | U.P. ENTRY TAX NOTIFICATIONS |
Where the State Government is satisfied that it is expedient in the public interest so to do, it may, by notification, exempt subject to such conditions and restrictions as may be specified in the notifications, any goods or class of goods from levy of tax, or class of dealers from the payment of the tax.**
(1) Subject to the provisions of sub-section (2) every dealer liable to pay tax shall apply to the Assessing Authority for grant of registration certificate in the prescribed manner along with proof of deposit of Registration fee within thirty days from the date on which he becomes liable to pay tax under this act; spanProvided that a dealer who holds a registration certificate granted under the provisions of the Uttar Pradesh Trade Tax Act, 1948, if, furnishes required information in the prescribed form of application within the aforesaid time, shall not be liable to obtain separate registration certificate under this act and for all purposes of this act, such dealer shall be deemed to be a registered dealer; span@Provided further that a Government shall not be required to obtain registration certificate under this act if such Government Department is not engaged in regular business. (2) Where a dealer has no fixed place of business within the State of Uttar Pradesh, he shall not be liable for obtaining registration under this act. (3) In respect of grant of registration certification under this Act, provisions of Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 shall mutatis mutandis apply as they apply to grant of Registration Certificate under that Act.
(1) Every dealer liable to obtain registration under this act, shall submit such returns of value of scheduled goods along with proof of deposit of amount of tax shown payable in the return to its Assessing Authority in such manner, for such tax periods and within such time as may be prescribed:
(1) Where a dealer to whom sub-section (1) of Section 9 applies fails to submit return of value of the scheduled goods and tax payable on entry of such goods into a local area within the time prescribed or allowed under that section or does not furnish proof of deposit of tax shown payable in such return, or the return submitted is, in the opinion of Assessing Authority, incorrect or incomplete or contains wrong particulars, the Assessing Authority may, without prejudice to the provisions of Section 9 but after giving reasonable opportunity of being heard to the dealer, make provisional assessment of value of scheduled goods and the tax payable thereon.
1) Where in respect of any scheduled goods, a dealer is liable for payment of tax under this act but does not fall within the definition of a dealer as defined under Clause (h) of Section 2 of the Uttar Pradesh Value Added Tax Act, 2008, he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area.
(1) Notwithstanding anything contained in any other provision of this act, any person who intends to bring into a local area from any manufacturer within the State, such goods specified in the Schedule as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. so received in such manner and within such time as may be prescribed. (3) Where any manufacturer fails to deposit, the tax under this section he shall be liable to pay the tax along with the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenue. (4) Where the Assessing Authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1): Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods. (5) Provisions regarding imposition of penalty in respect of amount of tax deducted under Section 34 of the Uttar Pradesh Value Added Tax Act, 2008 and provision regarding payablity of interest under sub-section (2) of Section 33 of the said Act shall mutatis mutandis apply to amounts collected by manufacturers from purchasers under this section. Ic9560(6) The amount of tax deposited under this Section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the tax invoice or sale invoice, as the case may be, issued to the purchasing dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be, is found forged or bogus or fake or not validly issued or obtained fraudulently.]
[The following provisions of the Uttar Pradesh Value Added Tax Act, 2008, shall mutatis mutandis apply to all dealers and proceedings under this Act:- (i) Section 9 Liability of firm, association of persons and Hindu Undivided Family; (ii) Section 10 Tax due from deceased person payable by his representatives; (iii) Section 11 Tax liability in case of minor or incapacitated person; (iv) Section 12 Liability in case of Court of wards; (v) Section 16 Burden of proof; (vi) Section 19 Security in the interest of revenue; (vii) Section 21 Account and documents to be maintained by dealers; (viii) Section 29 Assessment of tax of turnover escaped from assessment; (ix) Section 30 Rounding off of turnover and tax; (x) Section 31 Rectification of mistakes; (xi) Section 32 Power to set aside ex parte order of assessment or penalty; (xii) Section 33 Payment and recovery of tax; (xiii) Section 36 Recovery or refund of petty amounts to be ignored; (xiv) Section 39 Power to grant instalments; (xv) Section 40 Refund and adjustment; (xvi) Section 43 Procedure for disbursement of amount wrongly realised by dealer as tax; (xvii) Section 45 Power to order production of accounts, documents and power of entry, inspection, search and seizure; (xviii) Section 48 Power to seize goods; (xix) Section 49 Establishment of check posts and barriers; (xx) Section 50 Import of goods into the State by road against declaration; (xxi) Section 51 Import of goods into the State by rail, air, post, river or rope-way; (xxii) Section 52 Issue of authorization for transit of goods through the State; (xxiii) Section 53 Power to seek assistance from police; (xxiv) Section 54 Penalties in certain cases; (xxv) Section 55 Appeal; (xxvi) Section 56 Revision by the Commissioner; (xxvii) Section 57 Tribunal; (xxviii) Section 58 Revision by High Court in special cases; (xxix) Section 59 Determination of disputed question by the Commissioner; (xxx) Section 60 Orders against which no appeal or revision shall lie; (xxxi) Section 61 Additional evidence in appeal; (xxxii) Section 66 Objections relating to jurisdiction; (xxxiii) Section 67 Indemnity; (xxxiv) Section 68 Bar to certain proceedings; (xxxv) Section 69 Certain information to be confidential; (xxxvi) Section 71 Facility for sick industrial unit; (xxxvii) Section 72 Fees in certain cases; (xxxviii) Section 73 Transfer to defraud revenue void; (xxxix) Section 74 Power to issue notifications; (xl) Section 75 Information to be furnished regarding change of business; Any reference to turnover of purchase or of sale or of both, as the case may be under the provisions of the Uttar Pradesh Value Added Tax Act, 2008 shall be deemed reference to value of the scheduled goods under this Act.]
(1) The proceeds of the levy under this act shall be appropriated to the Fund and shall be utilized exclusively for the development or facilitating the trade, commerce and industry in the State of Uttar Pradesh which shall include the following – (a)construction, development and maintenance of roads and bridges for linking the market and industrial areas; (b)providing finance, aids, grants and subsidies to financial, industrial and commercial units; (c)creating infrastructure for supply of electricity and water to industries, marketing and other commercial complexes; (d)creation, development and maintenance of other infrastructure for the furtherance of trade, commerce and industry in general; (e)providing finance, aids, grants and subsidies for creating, developing and maintaining pollution free environment in the concerned areas; (f) any other purpose connected with the development of trade, commerce and industry or for facilities relating thereto which the State Government may specify by notification; (g)providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in Clauses (a) (c), (d), (e) and (f); (2) The entry tax levied and collected under this Act shall be credited to the Uttar Pradesh Trade Development Fund and shall exclusively be used for facilitating trade, commerce and industry. The amount realised as entry tax shall not be used for the purposes other than those specified in sub-section (1).kmj (3) The State Government shall, by notification, specify the manner of deposit of tax under appropriate Heads of Accounts and the manner in which the proceeds of the levy shall be utilized exclusively for the development of trade and commerce in the State of Uttar Pradesh.
(1) If any difficulty arises in giving effect to the provisions of this act, the State Government may, by order published in the official Gazette, make such provisions, not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty; Provided that no such order shall be made after the expiry of a period of two years from the date this Act is notified. (2) The provisions made by any order under sub-section (1) shall have effect as if enacted in this act and any such order may be made so as to be retrospective to any date not earlier than the date of commencement of this Act. (3) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before both the Houses of the State Legislature and the provisions of sub-section (1) of Section 23-A of the Uttar Pradesh General Clauses Act, 1904 shall apply as they apply in respect of rules made by the State Government under any Uttar Pradesh Act.
The State Government may make rules for carrying out the purposes of this Act.
| Year | Description | Hindi Description | Files(Eng) | Files(Hindi) |
|---|---|---|---|---|
| 11-10-2007 | U.P. TAX ON ENTRY OF GOODS FUND RULES, 2007 | |||
| 24-09-2008 | U.P. TAX ON ENTRY OF GOODS RULES, 2008 |
Notwithstanding any judgment, decree or order of any Court, Tribunal or Authority, all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and entry tax levied, assessed, collected, realised received or liability accrued under the Uttar Pradesh Tax on Entry of Goods Act, 2000 shall be deemed to have been validly taken, done, made, issued, levied, assessed, collected, realised, received or accrued under this act, as if this act were in force at all material times and no suit or other proceedings shall be maintained or continued in any Court or before Tribunal or any Authority for the refund of entry tax. (2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming refund of entry tax paid by him in excess of the amount due from him under the Act provided the burden of tax has not been passed on.
(1) The Uttar Pradesh Tax on Entry of Goods Act, 2000 (U.P. Act No. XII of 2000) is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken in exercise of the powers under the said Act, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this act as if this act were in force at all material times.
(1) The Uttar Pradesh Tax on Entry of Goods into Local Area Ordinance, 2007 is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken under the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under this Act as if provisions of this were in force at all material times.
(1) The Uttar Pradesh Tax on Entry of Goods into Local Area (Amendment) Ordinance, 2008 (U.P. Ordinance No. 1 of 2008) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the provisions of the Principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act as if the provisions of the Act were in force at all material times.