State Act

THE UTTAR PRADESH TAX ON ENTRY OF GOODS ACT, 2000

This Act was repealed on a date we do not have by the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (Uttarakhand Act 13 of 2008), s.18(1), which repeals the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.

[4-A (1) Notwithstanding anything contained in any other provisions of this Act, any person, who intends to bring into a local area from any manufacturer within the State, such goods, specified in the Schedule as may be notified by the State Government shall, at the time of taking delivery of the Goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. (2) The manufacturer receiving the tax under sub-section (1) shall submit to the assessing authority a return in respect of the goods supplied and he in such manner and within such time as may be prescribed. (3) Where any manufacturer refuses to receive or fails to deposit the tax under this section he shall be liable to pay the tax alongwith the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenues. (4) Where the assessing authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area it shall direct that the tax paid in respect of such goods shall be refunded to the person, who had paid the tax under sub-section (1) : Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods. (5) The provisions of section 5 shall not apply to a person making payment of the tax under sub-section (1) and such person shall not be assessed, or required to submit a return, under this Act.]1