. Or a wo n Sen kag e a La Ce at ig TO BE PUBLISHED IN PART-I (a) OF THE LEGISLATIVE SUPPLEMENT OF THE U.P. GAZETTE EXTRAORDINARY DATED AUGUST 20 ,2010 POSITIVELY ‘UTTAR PRADESH SARKAR VIDHAYI ANUBHAG- 1 NO. 1101(2)/79-V-1-10-1(ka)18/10 LUCKNOW:DATED: August 20 , 2010 NOTIFICATIOIN Miscellaneous Se In pursuance of the provisions of clause (3) of article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Mulya Samvardhit | Kar (Sanshodhan) Adhiniyam, 2010 (Uttar Pradesh Adhiniyam Sankhya 19 of 2010) as passed by the Uttar Pradesh Legislature and assented to by the Governor on August 19, 2010:- - (Here print the annexed) ” | . By order, _K.K. Sharma | | . : Pramukh Sachiv. NO. 1101(3)/79-V-1- 10-1(Ka)18/10 of date Copy forwarded for information and necessary action :-
1. Mukhya Mantri, Uttar Pradesh.
2. _Mukhya Sachiv, Uttar Pradesh Shasan.. . x” Pramukh Sachiv, Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2, Uttar Pradesh Shasan. . .
4. Pramukh Sachiv, Vidhan Sabha , Uttar Pradesh.
5. Pramukh Sachiv, Vidhan Parishad, Uttar Pradesh.
6. Soochna Nideshak, Uttar Pradesh. -
7. Sri Rajyapal Ke Pramukh Sachiv, Uttar Pradesh. . ~ Vidhi Paramarshi Pustakalaya, Uttar Pradesh Sachivalaya. 8
9. Sansadiya Karya Anubhag-1 1 1
0. Bhasha Anubhag-5, Uttar Pradesh Sachivalaya.
1. Vidhayi Anubhag-2, Uttar Pradesh Sachivalaya . Oo ee . By order, fi . ee _ (Alakh Narain) _ Veshesh Sachiv Evam Upper Vidhi Paramarshi | .
4. “i WPA) / i “ts ele — zai ee : JHE UTTAR PRADESH Vi VALUE ADDED TAX (AMENDMENT) pit, 210” eel Se TAS passed by the Uwuar Pradesh Legislaaedssenbly) on a ALN Bia LT further to amend the Uttar Pr cadesh Value Added Tax Act, 2008. [11S HEREBY enacted in Sinty-first Year of ‘the Republic of fndia as follows : Short tithe and commencement . (1) This. Act may be called the ‘Uuar Pradegh Value Added T ax “amindrnent Act, 2010. °Q) Clause (b) of section 4 shall be deemed to haye come into force on. January 1, 2008 and remaining pravisions shall come into force at once. tw ane uf 2. In section 6-A of the Uttar Pradesh Value Added Tax Act, 2008 section ao vo UP. Act no. 5 of hereinafier referred to as the principal Act, in the Explanation the words "or posted al gus ihe check post" shall be omitied. auendnent of . 3. In section 13 of the principal Act, in sub-section (1) after clause © (e) the sectron following clause shall be inserted, namely:— “p Notwithstanding anything to the contrary contained in this subsection where goods purchased are resold or goods manufactured or processed by using or utilizing such purchased goods are sold, at the price Which in lower than
(i) purchase price of such goods in case of resale; or
(fi) Cost price in case of manufacture. the amount of input tax credit shall be claimed and be allowed to the : extent of tax payable on the sale value of goods or manufactured goods”: Amendment af 4, In section 17 of the principal Act.- section 17 .
(a) in sub-section (3) for the words **Every dealer’? the words ‘Subject io the provisions of sub-section (5) , every dealer’? shall be substituted;
(6) in sub-section (5) in clause (a), for the existing proviso, the _toflowing proviso shall be substituted, namely:— “Provided that if the Additional Commisssioner posted in zone is salishied that circumstances exist preventing the dealer to submit the Application within the stipulated period, he may condone the delay and direct the registering authority or assessing authority, as the case may be, to process the application in accordance -with the provisions of this Act and rules fr amed thereunder: #. 1 “Provided further: that” no application at condoning the delay shall be entertained unless it is accompanied with the proof of -
(i) payment of late tees of rupees five hundred per month or part thereof uptw Deeember 31, 2010 and rupees one thousand per month or part thereof afler December 31, 2010. for the period of delay, . (i) filing of tax returns of all tax periods upto the date of submitting application; and
(iii) payment of net tax along with interest due under this Act in tax return under clause (ii):
Provided also that no application under this clause shall be rejected without giving opportunity to the applicant of being heard.”’ ay Amendinent of section 24 a omitted. Aincndment of . 6.-In section 26 of the principal Act far second proviso the following proviso section 26 a . : shail be substinited, namely :- 2 si. Vidi. Data 2 . Invsection 24 of the principal Act, in sub-section (7) the proviso shall be 3 “Provided further that in case of person who being 4 dealer other than a “registered dealer brings any taxable goods from outside the State, the assessing authority may make separate assessments for each receipt of such goods by the dealer,”
7. In section 28 of the principal Act,-- Amendment of section 28
(a) in sub-section (1), in clause (b) sub-clause (vi) shall be omitted; ib) for sub-section. (9) the following geb-section shall be substinued, namely :-
(9) Notwithstanding anything to the contrary in any other provision of this Act, where an unregistered dealer brings any taxable goods from outside the State more than once during an assessment year, separate assessment relating to goods brought on each occasion may be made for ihe same assessment year."*
8. In section 48 of the principal Act,— ‘Amendment of section 48
(a) for sub-section (2) the following sub-section shall be substituted, namely .-
(2) Where any officer referred to in sub-section (1) has reason [0 believe that the goods found in any vehicle, vessel, building or place are not traced to any bonafide dealer or the documents issued by a ponufide dealer with respect to the accompanying goods contains wrong particulars or that it is doubtful if such goods are properly accounted for by any dealer in his. accounts, registers or other _ documents, maintained in the ordinary course “of his business, he shall have power to seize such goods and the remaining provisions of this section shall mutatis mutandis apply in relation to stich seizure.’ (b} for sub-section (3) following sub-section shall be substituted namely ‘- 6) U such auitvority, after taking nto consideration the explanation, if any. ‘of the dealer or, as the case may be, the person in . charge and after giving him an- opportunity, of being heard, is satisfied ‘that the said goods were omitted from being shown in the accounts, registers and other, documents referred to in sub- section (1) or not traced to any ponafide dealer or not properly accounted for by any . dealer or the documents issued by a bonufide dealer with respect to the accompanying goods contained wrong particulars or the goods are undervalued to the extent of more than-fifty percent. of the value of goods prevalent at the relevant time in the local market area where the said transaction had taken place, with intention to evade payment af tax, it shall pass an order imposing a penalty not exceeding, forty per ‘cent of the, value of such goods, as he deems fit.”” “9. in section 34 of the: principal Act, in sub-section (1), in the table for entries Amendment of : ; seciion 34 at serial no. | the following entries shall columnwise be substituted, namely -. 62.84. Vidh.eng Data’ 2
(2), QB) The dealer has without reasonable cause failed —
(a) to deposit the tax due for any tax period within the prescribed or extended time; 20%% of net tax payable
(b) to submit the tax return for any tax period in the prescribed manner, rupees Two thousand .Sevtion 57 by the State Government from time to time.’ ~ 62 sa. Vidh. Data 2 sub-section(i) the following sub-clause shall be substituted, namely -~ such amount not exceeding three Inkh rupees as may be determined Amendment of 10. In section 57 of the principal Act, in sub-section (12), in clause (a) for the **(i) by a bench of two. members, where in such Order, not being an Order pussed on the application of the appellant for stay, the ‘amount of tax, fee or penalty in dispule exceeds two lakh rupees or. STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Value Added Tax Act, 2008 has been enacted to provide for iewy and colection of tax on sale or purchase of goods. With a view to making a consequential amendment with respect to the omission of the provisions relating to the establishment of check-posts and barriers by the Uttar Pradesh Value Added Tax (Third Amendment) Act, 2009 (U.P. Act no. 22 of 2009) and for removing certain difficulties brought to the notice of the State Government by the deaiers and making certain provisions in the interest of revenue of the State, it has been decided to amend the said Act mainly to provide for,-
(a) making consequential amendments relating to the abolition of check-posts;
(b) empowering the Additional Commissioner to condone the delay in making an application for validation and issue of registration certificate by the dealer registered under the erstwhile Act; (c} hearing of appeal against the Onder of an Additional Commissioner (Appeal) by a single bench upto the disputed amount of two lakh rupees; «a
(d) limiting the input tax ‘credit to the extent of tax payable on the sale value of goods or manufactured goods in cases where goods purchased are resold or goods manufactured or processed ‘by using or utilising such purchased goods are sold at the price lower than purchase price or cost price; _ (e) seizure and penalty with respect to the accompanying goods containing wrong particulars: The Uttar Pradesh Value Added Tax (Amendment) Bill, 2010 is introduced accordingly.