State Act

3

Section 3. Authorities under this Act

THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000

Act no. 12 of 20002000RepealedUttarakhand (State Act)

This Act was repealed on a date we do not have by the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (Uttarakhand Act 13 of 2008), s.18(1), which repeals the Uttarakhand (Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order, 2007; it may still apply to matters that began before then.

3- (1) For carrying out the purposes of this Act, [the Commissioner of Trade Tax]3 shall be the Commissioner of Entry Tax. (2) The "assessing authority", the "appellate authority", and the "Tribunal" under [the Uttarakhand Value Added Tax Act, 2005.]4 shall respectively be the "assessing authority”, the "appellate authority", and the "Tribunal" for the purposes of this Act. (3) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner of Entry Tax.