i i x Se a My - fg ‘ if # « af TO BE PUBLISHED IN PART-I (a) OF THE LEGISLATIVE ry ~ SUPPLEMENT OF THE U.P. GAZETTE EXTRAORDINARY, DATED, AUGUST 27, 2009 POSITIVELY UTTAR PRADESH SARKAR VIDHAYI ANUBHAG- 1 NO. 1225(Z)/79-V-1-09-1(ka)11/Z009 LUCKNOW:DATED: August 27, 2009 NOTIFICATIOIN Miscellaneous 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 Sagwardhit Kar (Dwitiya Sanshodhan) Adhiniyam, 2009 (Uttar Pradesh Adhiniyam Sankhya 2! of 2009) as passed by the Uttar Pradesh Legislature and assented to by the Governor on August 26, 2009: - (Here print the annexed) 7 By order, eNO ~ (P.V. Kushwaha ) a , Sachiv. “fy NO, 1225(3)/79-V-1- 09-1 (Ka) 11/2009 of date 7h ge” Copy forwarded for information and necessary action :-
1. Mukhya Mantri, Uttar Pradesh. 2,- Mukhya Sachiv, Uttar Pradesh Shasan. 3 Pramukh Sachiv, 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. T Sri Rajyapal Ke Pramukh Sachiv, Uttar Pradesh. 8 Private Secretary to Secretary Legislative Department, Uttar Pradesh Shasan.
9. Vidhi Paramarshi Pustakalaya, Uttar Pradesh Sachivalaya.
10. Sansadiya Karya Anubhag-1
11. Bhasha Anubhag-5, Uttar Pradesh Sachivalaya.
12. | Vidhayi Anubhag-2, Uttar Pradesh Sachivalaya By order, we (Alakli Narain) Veshesh Sachiv Evam Upper Vidhi Paramarshi ee “ Par “ i = 4 ‘ 5 .. ak ed bas “i atk HE} Oc : f eunbes beewe CuuLbercce REE dett . v ‘THE UTTAR PRADESII VALUE ADDED TAX (SECOND AMENDMENT) A pete CE UTTAR PR Bit 2009 ACT (As passed by the Uuar Pradesh Le rislatwe Assembly) AN BH «ILC ZT Uttar Pradesh Value Added Tax Act, 2008. (ure further to amend the iT 1S HEREBY enacted in the Sixtieth Year of the Republic of India as follows :-- Short ude and commencement 1. (1) This Act may be called the Uttar Pradesh Value Added Tax (Second Amendment) Act, 2009.
(2) Tt shall be deemed to have come inio force on May 27, 2009. 58 Sa. vidhai Duta ” Amendment of secuon 2 of LLP. Actono, 5) of 2008 insertacteob paw section 3-A Kepeal and Saving 58 Sa. vidhat lata
2. Ja section 2 of the Utiar Pradesh Vulue Added ‘lax Act, 2008 hereinafter referred to as the principal Act, in clause (ay) after sub-clause (ii) the following sub-clause shall be inserted, namely -- “(it) the amount of additional tax leviable under section 3-A2”.
3. Afier sesuon 3 of the principal Act, the followin, section shall be inserted, wamely : “S-A (1) Notwithstanding anyiuig to (he contrary contained i any Levy of other provisions of this Act bul subject to the provisions Addhtomal of sub-secvon (2), every dealer Jinble to pay tax He under this Act shail be hhuble to pay in addition 16 the lax payuble uader any other provision of this Act, an ad ditional tax on the taxable turnoyer of sule or purchase of goods or both at such rate not exceeding five percent, as may be specified by the Staie Goverament by notification in the Cawerte, Different rates may be specified in respect of different good: or different classes of goods.
(2) No additional ta. under sub-section (1) stiath be levied ind paid c4i
(a) the turnover of sale or purchase or both as the case mzy be, of goods specified in column 2 of Schedule I and Schedule LI:
(6) the turnover of sale or purchase or both as the case may be. of goods declared to be of special importance in the inierstate trade or commerce undcr section 14 of the Central Sales ‘lax Act, 1356;
(c) such sale or purchase, or sale or purchase of such goods by such class of dealers, as my be specified in the notification issued by the State Government under clause (c) of sectian 7.
(3) Phe amount paid under sub-section (1) shall be eligible for input tax credit in accordance with the provisions of section 13. (4} Any dealer who avails the facility of composition of tax under section 6 shall also be eligible for availing the facility of comiposition’ ath respect to additvonal iax. BE Te
(5) The Additional tax leviable under this section shall ceise to be levied after a period of five ycars from the date of publication of the notification issued by the State Government under sub-section (1).
4. (1) The Uttar Pradesh Value Added ‘ax (Amendment) Cirdinance, 2009 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 subsection (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 this Act were in force at all materia! times. U.P. Ordinance no. P of 2009 e ee +. oo _». STATEMENT OF OBJECTS AND REASONS - ‘ With a view to augmenting revenues of the State it was decided to amend to the Uttar Pradesh ” # _ Value Added Tax Act, 2008 (U.P. Act no. 5 of 2008) to provide for,
(a) including the additional tax ir the definition of the tax:
(b) empowering the State Government to specify by notification in the Gazette, the rate of additional tax not exceeding 5% on the taxable tumover of sale or purchase of goods or both which the dealers liable to pay in addition to the tax payable under the Act;
(c ) exemption from levy and payment of additional tax on,—
(i) the turnover of sale or purchase or both as the case may be, of goods specified in column 2 of Schedule J and Schedule Til; ‘(i1) the turnover of sale or purchase or both as the case ma y be, of goods declared to be of special importance in the ‘interstate trade ‘or commerce under section 14 of the Central Sales Tax Act, 1956; — . iil) such sale or purchase, or sale or purchase of such voods ‘by such class of . dealers, as may be specified in the’ notification issued by the State Government under clause (c) of section 7;
(d) making the amount of additional tax eligible for input credit. _-. Since the State Legislature was not in session and immediate: legislative action was necessary te ‘implement the aforesaid decision, the’ Uttar Pradesh Value Added Tax (Amendment) Ordinance, 2009 (U.P. Ordinance no. 1 of 2009) was promulgated ‘sy the Governor on May 27; 2009. This Bill is introduced to replace the aforesaid Ordinance. . . . . . . = ee a see