The Uttar Pradesh Cattle Purchase Tax Act, 1976State Act of Uttarakhand · Act 36 of 1976
(1) The State Government may lease the right to collect the tax in a market, to any person by public auction or' by private negotiations, for a period not exceeding two years at anyone time, on such terms and conditions as the State Government may deem fit.
(2) In the case of lease under sub-section (1) the lease and every person appointed by him as his agent for the purpose of collection of the tax shall be deemed to be a collecting authority appointed under this Act.