Uttar Pradesh Trade Tax Act, 1948

The Uttar Pradesh Trade Tax Act, 1948

उत्तर प्रदेश व्यापार कर अधिनियम, 1948

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	194815
Act Number:	15
Enactment Date:	1948-04-01
Act Year:	1948
Short Title:	The Uttar Pradesh Trade Tax Act, 1948
Hindi Title:	उत्तर प्रदेश व्यापार कर अधिनियम, 1948
Department:	Department of State tax
Type:	STATE
Location:	Uttar Pradesh

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Section 1. Short title, extent and commencement
Section 2. Definitions
Section 3. Liability to tax under the Act
Section 3A. Rates of tax
Section 3AA. Levy of tax on all points of sale or purchase
Section 3AAA. Presumption regarding certain sales
Section 3AAAA. Liability to tax on purchase of goods in certain circumstances
Section 3AB. Rate of tax on packing material sold with goods
Section 3B. Liability on issuing false certificates, etc
Section 3C. Liability of tax of dissolved firm, etc
Section 3D. Levy of trade tax on purchase or sale of certain goods
Section 3E. Additional tax on certain dealers
Section 3F. Tax on the right to use any goods or goods involved in the execution of works contract
Section 3G. Special rates of tax on certain sales
Section 4. Exemption from tax
Section 4A. Exemption from trade tax in certain cases
Section 4AA. Concession in rate of tax to certain industrial units
Section 4AAA. Special concession to certain industrial undertakings
Section 4B. Special relief to certain manufacturers
Section 4BB. Set off of tax paid on raw material and packing material in certain cases
Section 4C. Special relief to manufacturers exporting finished goods outside India
Section 5. Rebate of tax on certain purchases or sales
Section 6. Objections to jurisdiction
Section 7. Determination of turnover and assessment of tax
Section 7A. Return of turnover for portion of the assessment year
Section 7B. Assessment of tax where rate is varied during the assessment year
Section 7C. Tax due from deceased person payable by his representatives
Section 7D. Composition of tax liability
Section 7E. Rounding off of turnover, tax, etc
Section 7F. Recovery or refund of petty amounts to be ignored
Section 8. Payment and recovery of tax
Section 8A. Registration of dealers and realisation of tax by dealers
Section 8B. Provisional registration in certain cases
Section 8BB. Information to be furnished regarding change of business
Section 8C. Security in interest of revenue
Section 8D. Tax deduction from the amount payable to works contractor
Section 8E. Deduction by Agent
Section 9. Appeal
Section 10. Tribunal
Section 10A. Orders against which no appeal or revision shall lie
Section 10B. Revision by Commissioner
Section 11. Revision by High Court in special cases
Section 11A. Omitted
Section 11B. Omitted
Section 12. Accounts to be maintained by dealers
Section 12A. Burden of proof
Section 12B. Additional evidence on appeal
Section 13. Power to order production of accounts and powers of entry and inspection
Section 13A. Power to seize
Section 13AA. Power to acquire goods in case of under-valuation
Section 13B. Power to seek assistance from police, etc
Section 14. Offences and penalties
Section 14A. Offences by companies
Section 15. Composition of offences
Section 15A. Penalties in certain cases
Section 16. Indemnity
Section 17. Bar to certain proceedings
Section 18. Assessment of reconstituted or new firms, and change of partnership
Section 19. Assessment of minors and incapacitated persons
Section 20. Assessment of Court of Wards, etc
Section 21. Assessment of tax on the turnover not assessed during the year
Section 22. Rectification of mistakes
Section 23. Certain information to be confidential
Section 24. Power to make rules
Section 25. Power to issue notification with retrospective effect
Section 26. Application of the Act to the merged States
Section 27. Omitted
Section 28. Establishment of checkposts and barriers
Section 28A. Import of goods into the State against declaration
Section 28B. Transit of goods by road through the State and issue of authorisation for transit of goods
Section 28C. Omitted
Section 28D. Omitted
Section 29. Refunds
Section 29A. Procedure for disbursement of amount wrongly realised by dealer as tax
Section 29B. Reimbursement in respect of declared goods
Section 30. Power to set aside an order of assessment or an order in appeal
Section 31. Power to set aside an order of assessment or an order in appeal
Section 32. Fees in certain cases
Section 33. Further provisions regarding recovery
Section 34. Transfer to defraud revenue void
Section 35. Determination of disputed questions
Section 36. Power to grant instalments
Section 37. Power to remit tax in certain circumstances
Section 38. Facility for sick industrial units