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This Act was repealed on a date we do not have by the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (Uttarakhand Act 13 of 2008), s.18(1), which repeals the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

6- 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]2 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 1948 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, appeal, revision, rectification, assessment of reconstituted or new firm and change of partnership, recovery from third party, check post and barriers, accounts to be maintained, power to order productions of accounts and powers of entry and inspection, power to seize the good, offences and penalties, compositions of offences, liability on issuing false certificate, refunds certain information to be confidential, making transfer to defraud revenue void, charging and giving interests, objection to jurisdiction, indemnity, bar to certain proceedings, offences by companies, determination of disputed question, power to grant installments and facility for sick industrial units shall, mutatis mutandis, apply.