(1) This Act may be called the Uttar Pradesh Cattle Purchase Tax Act, 1976.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall come into force on such date as the State Government may, by notification, appoint in that behalf.
Definitions 2. In this Act--
(i) "appellate authority" means the Cattle Tax Appellate Authority appointed under this Act
(ii) "assessing authority" means the Cattle Tax Assessing Authority appointed Linder this Act;
(iii) "cattle" means a cow, buffalo, camel, elephant, horse.
donkey, pony, goat, sheep or swine or the progeny of any of them, whether male or female, and of any age;
(iv) "cattle purchase tax" or "the tax" means the tax levied under this Act
(v) "collecting authority" means the Cattle Tax Collecting Authority appointed' under this Act;
(vi) "market" means a hat, fair or exhibition where mass transactions of sale of cattle are settled, entered into or effected held within such area and such period as may be prescribed ;
1. For Statement of objects and reasons, see U. P. Gazette extraordinary dated November 11, 1976.
9 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 3-6]
(vii) "price" means the amount paid or payable by the purchaser as consideration for the purchase of cattle whether in cash or kind and when in kind its cash equivalent and in case of a transaction of pledge, also includes the amount secured by the pledge ;
(viii) "purchaser" means a person purchasing cattle in a market, whether on his own behalf or on behalf of another, and includes a pawnet of a cattle pledged in a market:
(ix) "sale" means a transfer of ownership in exchange for a price, and includes a transaction of pledge, and the term purchase" shall be construed correspondingly ;
(x) "seller" means a person selling cattle in the market whether on his own behalf or on behalf of another.
CHAPTER II Imposition of the Tax Levy of tax on purchase of cattle
3. On and from the date notified by the State Government in this behalf there shall be paid to the State Government by the purchaser in a market, a tax to be called cattle purchase fax, on every transaction of sale of cattle at the rate given in the Schedule.
Explanation-A purchase made at any place within the radius of five kilometres of the place where a market is being held shall be deemed' a be a purchase in the market.
Exemption from other taxes
4. No tax, cess, duty or other levy on the sale or purchase of cattle, under any other Uttar Pradesh Act shall be payable where in respect of transaction a tax is payable under this Act.
Power of the State Government to exempt
5. The State Government may, in the interest of the general public, by notification exempt any purchaser or class of purchasers from the payment of the tax.
CHAPTER III Realization of the tax and penalty Appointment of authorities
6. The State Government may by notification appoint for a particular area or a particular market any person, either by name or by designation-
(a) a "Cattle Tax Assessing Authority" to perform the functions of assessing the tax and penalty and to perform any other function as may be prescribed;
(b) a "Cattle Tax Appellate Authority" to hear and dispose of appeals provided for in this Act;
(c) a "Cattle Tax Collecting Authority" to collect or realize the tax and penalty under this Act;
10 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 7-11]
Provided that the same Authority may be appointed for the same function in more .than one area or market or, more, than one person may be appointed for the same functions in a particular area or market.
Forming out of the right to collect the tax