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Section 11: Levy of tax

The Uttar Pradesh Industrial Area Development Act, 1976State Act of Uttar Pradesh · Act 6 of 1976

[[1] For the purposes of providing, maintaining or continuing any amenities in the industrial development area, the Authority may, with the previous approval of the State Government, levy such taxes as it may consider necessary in respect of any site or building on the transferee or occupier thereof, provided that the total incidence of such tax shall not exceed one per cent of the market value of such site, including the site of the building.

Explanation : For the purposes of this sub-section, the expression market value means, the amount of :

[a] consideration, in the case of sale ; or

[b] premium, in the case of lease ; or

[c] the minimum value determined in accordance with the rules made under the Indian Stamp Act, 1899, whichever is more. ]

[2] If the State Government considers it necessary or expedient in the public interest, it may, by a general or special order, exempt wholly or partlyany such transferee or occupier or any class thereof from the taxes levied under sub-section [1].

Where this provision sits

ActThe Uttar Pradesh Industrial Area Development Act, 1976
Section11
Marginal noteLevy of tax
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source
Judgments citing it1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, U. P. Act 18 of 1995. Subs. by sec. 2 of U. P. Act 18 of 1995

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