(1) In case or non-payment of the tax on demand, it he Collecting Authority may seize the cattle and upon, such seizure the cattle shall be produced before the assessing authority.
(2) If the tax, together with penalty if any imposed, and expenses arising from such seizure is paid within 24 hours from the seizure the cattle shall be released.
(3) If the dues mentioned in sub-section (2) are not paid within the said period the assessing authority may sell. the cattle and after deducting the tax, the penalty, if any, imposed and the expenses occasioned by such seizure and sale, refund the balance, if any, to the owner of the cattle;
Provided that no tax under this Act shall be payable by the purchaser at such sale by the assessing authority.
Penalty for non payment of the tax
10. If a purchaser fails to pay the entire amount of the tax payable by him at the time of purchase or within the prescribed period, he shall be liable to pay in addition to t ax due, penalty as imposed by the assessing authority :
Provided that no penalty shall be imposed without giving to the purchaser an opportunity of being heard :
Provided further that the amount of penalty shall not exceed five times the amount of the tax remaining unpaid.
Deposit in Treasury and penalty on default
11. The Collecting Authority shall deposit all amount realized by him in the Government Treasury within three days of realization failing which he shall be liable to pay, besides the amount so realized, a penalty imposed by the assessing authority;
11 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 12-14]
Provided that no penalty shall be imposed without giving him an opportunity of being heard;
Provided further that the amount of penalty shall not exceed the amount of money due from him.
Recovery as land revenue
12. Any amount of the tax, penalty or other amount due under this Act, shall be recoverable as arrears of land revenue on a certificate of the assessing authority.
CHAPTER IV Appeals Appeals 13. (1) Any person aggrieved by an order assessing the tax, or Imposing penalty under section 10 or section 11 may Within thirty days of the order being communicated to him, appeal to the appellate authority in the prescribed manner;
Provided that no such appeal shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one-half of the tax assessed and penalty, if any; imposed on theperson preferring the appeal.
(2) The appellate authority may admit an appeal after the expiry of the period referred to in sub-section (1) if it is satisfied that there was sufficient cause for not preferring the appeal within that period.
(3) The appellate authority shall, after affording 'the appellant an opportunity of being heard, pass such order in the appeal as it thinks fit and that order shall be final.
CHAPTER V Miscellaneous Power to enforce attendance etc.
14. For the purposes of carrying out the provisions of this Act the assessing authority and the appellate authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit in respect of-
(a) enforcing attendance of any person and examining him on oath or affirmation;
(b) compelling the production of any documents;
(c) issuing Commission for the examination of any witness or for local investigation or for examination of accounts; and
(d) passing such interim orders as may be necessary in the ends of justice;
and any proceeding before such authority under this deemed to be a judicial proceeding for the purposes of section 193 and 228 of the Indian Penal Code.
12 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 15-17] Rectification of mistakes
15. The assessing authority or the appellate authority may, at any time within' one year from the date of assessment or disposal of appeal, rectify any mistake apparent on the face of the record of the assessment or appeal, as the case may be :
Provided that no rectification having the effect of enhancing the liability of the purchaser shall be made without allowing him an opportunity of being heard.
Bar to suits and proceedings
16. No suit shall lie in any court for the purpose of questioning any order made under this Act, and no prosecution, suit or other proceeding shall lie against any authority or the State Government for anything done in good faith under this Act.
Rules 17. (1) The State Government may, by notification make rule to carry out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing powers such rules may provide for-:
(a) the delimitations of a market according to area and period ;
(b) the manner in which the tax shall be assessed paid or collected;
(c) the forms and, registers to be maintained by tile various authorities;
(d) the manner of farming out under section 7 the collection of tax;
(e) the seizure, custody and release of cattle under section 9;
(f) the form and manner of appeal under section 13 and the court fee payable thereon;
(g) the procedure to be followed by any officer or authority in the performance of functions under this Act ;
(h) the making of refunds of amounts realised in excess ;
(i) the information to be furnished to the assessing authority by a seller selling cattle in a market or by a person on whose land such market is held;
(j) the forms and the manner of service of notices And orders;
(k) any other matter which is to be, or may be prescribed.
13 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Schedule]
SCHEDULE (See Section 3) Name of cattle Rate of the tax per head Rs.
1. Goat or Sheep (male or female)
2. Buffalo Calf (male)
3. Camel Calf (male or female)
4. Cow Calf (female)
5. Swine
6. Buffalo Calf (female)
7. Cow Calf (male)
8. Donkey (male or female)
9. Cow
10. Mule or poney (male or female)
11. Buffalo (male)
12. Horse or mare
13. Camel (male or female).
14. Buffalo (female) 15· Bullock or Bull
16. Elephant (male or female) ..
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