TO BE PUBLISHED IN PART-I (a) OF THE LEGISLATIVE SUPPLEMENT OF THE U.P. GAZETTE EXTRAORDINARY, DATED, AUGUST 27, 2009 POSITIVELY UTTAR PRADESH SARKAR — VIDHAYI ANUBHAG- 1 on NO.1230(2)/79-V-1-09-1 (ka)21/2009 a LUCKNOW:DATED: August 27, 2009 NOTIFICATIOIN © Miscellaneous In pursuance of the provisions of the Constitution, the Governor is of the following English translation of the Kar (Tritiya Sanshodhan) Adhiniyam, “ Gamvard Bie clause (3) of article 348 of pleased to order the publication Uttar Pradesh Mulya’ 2009 (Uttar Pradesh Adhiniyam Sankhya 22 of 2009) as passed by the Uttar Pradesh Legislature and assented to by the 26, 2009:- Governor on August (Here print the annexed) 1 2, oh nth = ait 4. Mdkhya Mantri, Uttar Pradesh. gh 2... Mukhya Sachiv, Uttar a Pramukh Sachiv, Kar Evam Sri Rajyapal Ke Pramukh Sachiv, Private Secretary to Secretary Shasan. cO oN O T
9. Vidhi Paramarshi Pustakalaya, Uttar
10. Sansadiya Karya Anubhag-1
11. Bhasha Anubhag:5,
12. Vidhayi Anubhag-2, By order, kn way = \oWVE | _= (P.V. Kushwaha) L Sachiv. NO. 1230(3)/79-V-1- 09-1(Ka)21/2009 of date Copy forwarded for information and necessary action :- Pradesh Shasan. Nibandhan Anubhag-2, Uttar Pradesh Shasan. Pramukh Sachiv, Vidhan Sabha , Uttar Pradesh. Pramukh Sachiv, Vidhan Parishad, Uttar Pradesh. Soochna Nideshak, Uttar Pradesh. Uttar Pradesh. Legislative Department, Uttar Pradesh Pradesh Sachivalaya. Uttar Pradesh Sachivalaya. Uttar Pradesh Sachivalaya By order, (Alakh Narain) Veshesh Sachiv Evam Upper Vidhi Paramarshi Y (urna at 09) Te UY FAR PRADE iSH Wale UE ADDED TAX a HRD AMENDMENT?) : | 2009 2009 » (As passed tp byt the Uttar Pradesh eee oe s tu re. further to amend the Uttar Pradesh Value Added Tax Aut, 2008. § {HEREBY enacted in the Sixtieth year of the Republic of India as follows:- n Value Added Tax (Vhird Shon tille ree
1. This Act may be called the Uttar Prades Amendment) Act, 2009.
(2) lt shall come into force on such date as the State Government may, by notification, appoint. 110 Sa vidhai eng, Cmemna Data-l b . 2 F = Amendment of . 2. Section 49 of thé Uttar Pradesh Value Added Tax Act, 2008 hereinalier section 49 of ULP. < - : ; = dt Redtinws § of 2003 Preferred to as the principal Act, shall be omiitiecd. ¢ Amendment of 3. In SeaLiOe 50 of the principal Act, section 50
(a) fir sub-section (1) the following sub-section shall be substituted, namely :- “(1) Any person (hereinafier in this section referred tu as the importer) who intends to bring, import or otherwise receive, into the State from any place outside the State any goods other than the poods named and described in.Schedule-I in such quantily or measure or of such value, as may be notified by the Stale Government in this behalf, in connection with business, shall either obtain the prescribed form of . declaration’ in such manner as may be prescribed from the assessing authority having jurisdiction over the area, where his principal place of business is situated or, in case there is no such place, where he ordinarily resides or. shall download from official web site of the department in such manner as may be prescribed:
Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, al his option, in the like manner obtain the prescribed form of certificate.”
(b) for sub-section (3) the following sub-section shall be substituted, namely: “(3) The driver or other person- in-charge of any. vehicle carrying i any. ‘goods referred 10 in the preceding sub-sections shall stop the vehiclé when so required by an officer authorised under. stib- “section () of section 45 or sub-section (1) of section 48 and keep it stationary for so long as may be considered necessary by the officer authorised under sub-section (1) of section 45 of sub-section (1) of’ section 48, as the case may be, and allow him to search the vehicle and inspect the yoods and all documents referred to in the preceding sub-sections and shall, if so required, give his name and address and the names-and addresses of the owner of the vehicle and of the . consignor and the consignee of the “paces gee ee ttt : ~ Amendment of 4. For section’ 32"'of the principal Act, the following ‘section sill. _ section 52 ‘ pe ae substituted, namely : 7 “32. When a vehicle coming from any - place outside the State and Provision for bound for any other place outside the State and carrying goods goods passing referred to in sub-section (1) of-section 50, passes through the ~ ‘ fhrough the State State, the driver or other person in charge of such vehicle shall carry such documents as may be prescribed failing which it shall be presumed that the goods carried thereby are meant for sale within the State by thé wher or person in charge of the vehicle.” Amendinent of 5. In section 54 of the principal Act, in sub-section (1), in ‘the table for the section 54 entries al serials 9 and 15 the following entries shail column-wise be substituted, respectively, namely :--
(1) (2) - G) “9 The dealer or other person, as the case may be, obstructs A sum of rupees five thousand in or prevents an officer empowered under section 45 or case of registered dealer and five section 48 from performing any of his finctions under times thereof in case ‘of othérs this Act; 78 Sa vidhai cng. Cinema Data-! ve lt en e r ~~ _—_—
15. ap R T a n S E , e e e e
(3) Where the driver or person in charge of the vehicle, as the fails to carry documents referred to in section 52 and also fails to prove that goods carried in his vehicle are meant for delivery to dealers or persons outside the State; or while carrying such documents for (ransit of goods through the Stale undertakes responsibility of ‘handing over such goods to a bonafide person inside the State for carrying them outside the State but fails to hand over such poods to such bonafide person, or being a person, who receives any goods from driver or person in charge of ‘a vehicle for carrying them outside the State, dose not carry such goods outside the State; or being a transporter or hirer of a vehicle prepares goods-receipt by showing. false” 40% of the value of goods f . / f * 7 (1) f rab) , case may be,-
(i)
(ii) / i i . f
(iii) 1
(iv) | | I | | | | i 78 Sa vidhai eng. Cinema Data-! AL _ destination of goods outside the State;” STATEMENT OF OBJECTS ANID EAS CINS Phe Uthat Pradesh Value Added ‘Taw Act, 2008 has been ciicted te provide foe introducing Value Added ysicna al tasuuoan for levy and collection of tax oi sale ar puichase af poods. With a wew to TEMIOVIAY daconvenienee to persons teludiny Gaders and entrepreneurs due ta chee eoposts aad barriers esaibiished under die sant Set aud for lawihibiine fee wade and comiuerce. i has been decided to amend the sind Act muialy to provide for
(a) OnIGAR fhe provisions for the edteallishment GP cheek post tue bairicns: cb) allowing the dealer to download the form of declaration for iaport. trona ihe official website ofthe department: feb Pequiane The driver or offer persare in charge of the vehicle coming from any place outside the State and bound for amy otliet place outside the State apd carrying voods mentioned in sub-scctran Cfpafsectian 800 ta car My onuch documents as nian be prescribed the Guar Pradesh Value Added fax (lbard Amendment) Bib 2009 i, introduced accordingly,