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THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS (AMENDMENT) ACT, 2010
THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS (AMENDMENT) ACT, 2010
[Act No. 18 of 2010]
PREAMBLE
An Act further to amend the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008
Be it enacted by the Uttarakhand Legislative Assembly in the Sixty-first Year of the Republic of India as follows--
Section 1 - Short title and commencement
(1) This Act may be called the Uttarakhand Tax on Entry of Goods into Local Areas (Amendment) Act, 2010.
(2) Sections 2, 3 and 5 shall be deemed to have come into force from 9th November, 2000 and Section 4 and Section 6 shall be deemed to have come into force from 26th December, 2008.
Section 2 - Amendment of Section 4
In Section 4 of the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008, hereinafter referred to as the principal Act—
(a) After sub-section (3) the following sub-section shall be inserted, namely--
"(3-A) Notwithstanding anything to the contrary contained in sub-section (1) or sub-section (3), no tax shall be levied on of collected from a dealer or subsequent dealer who brings or causes to be brought into a local area any goods in respect of which tax has been paid in any other local area under any of the said sub-sections and such dealer furnishes before the concerned Assessing Authority the prescribed declaration in regard thereto within such time as may be prescribed:
Provided that the amount of tax deposited under this section shall be deemed to have been deposited for and on behalf of such dealer or any subsequent dealer to whom above prescribed declaration has been issued.".
(b) for sub-section (6) the following sub-section shall be substituted, namely—
"(6) Notwithstanding anything to the contrary contained in sub-section (1) or sub-section (3), no tax shall be levied on or collected from a dealer, who brings or causes to be brought into a local area any goods which are—
(i) consigned without using them in the local area to any place outside the State; or
(ii) sold or re-sold either in the course of Inter-State trade or commerce or in the course of export out of the territory of India.
Explanation.--Section 3, Section 5 and Section 6(A) of the Central Sales Tax Act, 1956 shall apply for the purpose of determining whether or not any goods have been sold by a dealer in the course of Inter-State trade or commerce or in the course of export out of the territory of India:
Provided that where at the time of entry of goods into a local area, the quantity or value of goods to be sold within such local area for the purpose of being taken outside the State without consumption, use or sale in such local area, is not ascertainable, the dealer shall pay the amount of tax on the value of total quantity of goods and after the goods are consigned or sold outside the State or in the course of export, the dealer may claim, refund or adjustment of the amount so paid as tax in the month in which such goods are transferred outside the State or sold in the course of Inter-State trade or commerce or in the course of export, in respect of such goods.".
(c) sub-section (7) shall be deleted.
Section 3 - Amendment of Section 5
In the principal Act—
For the existing Section 5, the following section shall be substituted, namely—
"5. Where any dealer has brought or has caused to be brought or has taken delivery of any goods notified under sub-section (1) of Section 4 on its entry into a local area for consumption, use or sale therein and has paid tax in respect of entry of such goods into such local area or purchased such goods on which entry tax has already been paid, such tax shall be refunded or adjusted to such dealer by whom without using them in the local area such goods are consigned to any other place outside the State or are sold either in the course of Inter-State trade or commerce or in the course of export outside the territory of India.".
Section 4 - Amendment of Section 6
In the principal Act—
For the existing Section 6, the following section shall be substituted, namely—
"6. Where in respect of any scheduled goods notified under sub-section (1) of Section 4, tax is payable in respect of a sale or purchase of such goods under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as amended from time to time) by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restriction, as may be specified therein, allow a rebate up to the full amount of tax leviable under this Act.".
Section 5 - Amendment of Section 12
In Section 12 of the principal Act—
(a) in sub-section (1) for the words "shall not give such goods to the buyer" the words "shall not deliver such goods to the buyer" shall be substituted;
(b) after sub-section (5) the following sub-section shall be added, namely—
"(6) The amount of tax deposited under this sub-section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the tax invoice or sale invoice, as the case may be, issued to the purchasing dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be, is found forged to bogus or fake or not validly issued or obtained fraudulently.".
Section 6 - Amendment of Section 13
In the principal Act –
For the existing Section 13, the following section shall be substituted, namely—
"13. Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to assess, re-assess, collect and enforce payment of tax under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as amended) shall assess, re-assess, collect and enforce payment of tax including penalty payable under this Act as if it was a tax or penalty payable under the said Act, and for this purpose they may exercise all or any of the powers they have under the said Act and the rules made thereunder and the provisions of the said Act of 2005 (as amended) including the provisions relating to the returns, payment and recovery of tax, liability to tax of dissolved firm and transferee, composition of tax liability realization of tax by dealers, assessment, re-assessment appeal, revision, rectification, assessment of reconstituted or new firms and change of partnership, recovery from third party, check-post and barriers, maintenance of accounts, power to order production of accounts and powers of entry and inspection, power to seize the goods, offences and penalties, compositions of offences, liability on issuing false certificate, refund of tax, certain information to be confidential, making transfer to defraud void, charging and giving interests, objection to jurisdiction, indemnity, bar to certain proceedings, offences by companies, determination of disputed question, power of remission of arrears and granting installments and facility for sick industrial units shall mutatis mutandis, apply.".
