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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT 2005) (THIRD AMENDMENT) ACT, 2009
THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT 2005) (THIRD AMENDMENT) ACT, 2009
[Act No. 11 of 2010]
PREAMBLE
Further to amend The Uttarakhand (The Uttaranchal Value Added Tax Act, 2005)
An Act
[Be it enacted by the Uttarakhand Legislative Assembly in the Sixtieth Years of the Republic of India as follows]
Section 1 - Short Title and Commencement
(1) This may be called The Uttarakhand (The Uttaranchal Value Added Tax Act 2005) (Third Amendment) Act, 2009.
(2) It shall come into force at once.
Section 2 - Amendment of Sub-section (46) of Section 2
In The Uttarakhand (The Uttaranchal Value Added Tax Act 2005) Adaptation and Modification Order, 2007, hereinafter referred to as the Principal Act, for the existing sub-section (46), the following sub-section shall be substituted; namely :-
(46) "Tax" means the tax payable under this Act, and indicates the amount as lump sum (composition money) accepted in lieu of actual amount of tax due on the turn over as provided under Section 7 of the Act, amount of reverse input tax credit and the amount of additional tax leviable under section 3 (A).
Section 3 - Addition of new Section 3(A) after Section 3
In section 3 of the Principal Act-
After section 3, the following section 3 (A) shall be inserted namely :-
3(A) Levy of Additional Tax-
(1) Notwithstanding anything to the contrary contained in any other provision of this Act but subject to the provisions of sub-section (2), every dealer liable to pay tax under this Act shall be liable to pay in addition to the tax payable under any other provision of this Act, an additional tax on the taxable turnover of sale or purchase of goods or both, at such rate not exceeding five percent, as may be specified by the State Government by notification in the gazette. Different rates may be specified in respect of different goods or different classes of goods.
(2) No additional tax under sub-section (1) shall be levied and paid on
(a) the turnover of sale or purchase or both as the case may be, of goods specified in Schedule-I, II (A), II (C) and III;
(b) turnover of sale or purchase or both as the case may be, of goods declared to be special importance in the inter-State trade or commerce under Section 14 of the Central Sales Tax Act, 1956;
(c) such sale or purchase, or sale or purchase of such goods by such class of dealer, as may be specified in the notification issued by the State Government under section 4 (6).
(3) The amount paid under sub-section (1) shall be eligible for input tax credit in accordance with the provisions of Section 6.
(4) Any dealer who avails the facility of composition of tax under section 7(2) shall also be eligible for availing the facility of composition with respect to additional tax.
(5) The additional tax leviable under this section shall cease to be levied after a period of five years from the date of publication of the notification issued by the State Government under sub-section (1).
Section 4 - Addition of a new clause after clause (b) of Sub-section (3) of Section 4
In Section 4 of Principal Act-
a new clause (c) shall be added after clause (b) of sub-section (3); namely-
"(c) the rate of tax on such parts, spares and accessories, which are not classified elsewhere in the Principal Act, shall be same as applicable to that commodity under said Act."
Section 5 - Amendment of its clause (a) and its proviso and clause (e) of Sub-section (7) of Section 4
In Section 4 of Principal Act-
(i) In clause (a) of sub-section (7), for the words "the rate prescribed under sub-section (1) of section 8 of the Central Sales Tax Act, 1956" occurring therein, the words "at the rate of 2 percent" shall be substituted.
(ii) In proviso of clause (a) of sub-section (7), for the words "the rate prescribed under sub-section (1) of section 8 of the Central Sales Tax Act, 1956" occurring therein, the words "at the rate of 2 percent" shall be substituted.
(iii) For the existing clause (e) of sub-section (7), the following clause (e) shall be substituted :-
(e) Where a dealer in whose favour a Recognition Certificate has been granted under clause (b) has purchased the goods or after packing such manufactured goods with such packing material after payment of tax at concessional rate or, as the case may be, without payment of tax under this sub-section and the Goods manufactured out of such raw material procured or after packing such manufactured goods with such packing material are sold or disposed of other than by way of sale in the State or in the course of inter-State trade or commerce or in the course of export outside Indian territory such dealer shall be liable to pay an amount equal to 2 percent of the amount of stock transfer of other such transactions.
Section 6 - Amendment of provisos to Sub-section (3) and clause (n) of Sub-section 8 of Section 6
In Section 6 of Principal Act-
(i) In both, the first and second provisos to sub-section (3) of section 6, for the words "in excess of the rate prescribed under sub-section (1) of section 8 of the Central Sales Tax Act, 1956" occurring therein, the words "in excess of 2 percent" shall be substituted.
(ii) In first proviso mention after clause (n) of sub-section (8) of section 6, for the words "in excess of the rate prescribed under sub-section (1) of section 8 of the Central Sales Tax Act, 1956" occurring therein, the words "in excess of 2 percent" shall be substituted.
Section 7 - Amendment of Sub-section (3) of Section 25
In Section 25 of the "Principal Act"-
For the existing sub-section (3) the following sub-section (3) shall be substituted; namely :-
(3) The return furnished by dealer shall be duly acknowledged in the manner prescribed. The cases remaining after the scrutiny under the provisions of sub-section (4) shall be taken up for self assessment and in respect of such cases where all the returns including the annual return relating to an assessment year have been filed and are correct and complete the material particulars, the dealer shall, be deemed to have been self-assessed for that year and the acknowledgement of the annual return as prescribed shall be deemed to be the copy of assessment order and facts disclosed and figures mentioned in such return shall be deemed to be part of such assessment order:
Provided that where the returns are not complete in material particulars, the dealer shall be given an opportunity to complete them, and the assessing authority shall, after the required documents have been furnished to him and/or arithmetical mistake, if any, has been corrected and tax due, if any, as a result thereof has been paid, pass an order in the matter.
Explanation: A return is complete in material particulars if it contains the information required to be furnished therein, is correct arithmetically, accompanied with the statutory lists, documents and proof of payment of tax due and the supporting declarations, certificates, or evidence required under this Act or the Central Sales Tax Act, 1956 in respect of amount of deductions (including deduction on the basis of input tax credit), exemptions and any other concessions or rebates claimed by the dealer in the returns are furnished.
Section 8 - Substitution of Sub-section (1) of Section 31
For the existing sub-section (1) of section 31 of the "Principal Act" the following sub-section shall be substituted; namely :-
"(1) In any case in which an order of assessment or reassessment or order of penalty is passed ex-parte, the dealer may apply to the assessing authority within thirty days of the service of the order to set aside such order and reopen the case; and if such officer is satisfied that the applicant did not receive notice or was prevented by sufficient cause from appearing on the date fixed, he may set aside the order and reopen the case for hearing :
Provided that no such application for setting aside such ex-parte order shall be entertained unless the dealer has submitted all periodical returns and Annual Return completely and correctly and it is accompanied by satisfactory proof of the payment of the amount of tax admitted by the dealer to be due.
Section 9 - Addition of a new proviso after the existing proviso to Sub-section (1) of Section 48
After the existing proviso to sub-section (1) of section 48 of the "Principal Act" a new proviso shall be added; namely :-
"Provided that the class of assesses authorised by the Commissioner, Commercial Tax may themselves download the Declaration Form for import of the series and serial no. prescribed by the Commissioner, Commercial Tax and may use them in accordance with the Act and the rules made thereunder."
Section 10 - Addition of proviso after sub-section (2) of Section 62
After the existing sub-section (2) of section 62 of the "Principal Act" the following proviso shall be added; namely :-
"Provided that the dealers dealing exclusively in purchase and sale of goods exempted from tax under the Act or the dealers making subsequent sale of Special Category Goods need not submit audit report provided under sub-section (1)."
