THE UTTARANCHAL (THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000) ADAPTATION AND MODIFICATION ORDER, 2002 (AMENDMENT) ACT, 2006
[Act No. 6 of 2006]
PREAMBLE
An Act to further amend the Uttaranchal (The Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002
Be it enacted by the Uttaranchal Legislative Assembly in the Fifty-seventh Year of the Republic of India as follows:--
Section 1 - Short title, extent and commencement
(1) This Act may be called the Uttaranchal (The Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002 (Amendment) Act, 2006.
(2) It extends to the whole of Uttaranchal.
(3) It shall be deemed to have come into force with effect from October 1, 2005.
Section 2 - Amendment of Section 2
In clause (e) of sub-section (1) of Section 2 of the Uttaranchal (The Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2002 (hereinafter referred to as the principal Act) the words "as defined in sub-section (31) of Section 2 of the Uttaranchal Value Added Tax Act, 2005" shall be substituted for the words "as defined in clause (gg) of Section 2 of the Uttar Pradesh Trade Tax Act, 1948".
Section 3 - Amendment of Section 3
In sub-section (1) of Section 3 of the principal Act, the words "the Commissioner of Commercial Tax" shall be substituted for the words "the Commissioner of Trade Tax".
Section 4 - Amendment of the principal Act
In principal Act wherever the expression "the Uttar Pradesh Trade Tax Act, 1948" occurs, it shall be read as "the Uttaranchal Value Added Tax Act, 2005".