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Bare Acts

The Uttar Pradesh Trade Tax Act, 1948

Act Details

Act Number:

15

Act Year:

1948

Location:

Uttar Pradesh

Enactment Date:

4/1/1948

Department:

Department of State tax

Full List of Sections

Section 1 to Section 38

Section 1

Short title, extent and commencement

Section 2

Section 3

Liability to tax under the Act

Section 3A

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

Section 10

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

Section 11B

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

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

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

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

Section 28D

Section 29

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