UTTAR PRADESH TAX ON ENTRY OF GOODS
(AMENDMENT) RULES, 2001
PREAMBLE
In exercise
of the powers conferred by Section 8 of the Uttar Pradesh Tax on Entry of Goods
Act, 2000 (U.P. Act No. 12 of 2000), read with Section 21 of the Uttar Pradesh
General Clauses Act, 1904 (U.P. Act No. 1 of 1904), the Governor is pleased to
make the following rules with a view to amending the Uttar Pradesh Tax on Entry
of Goods Rules, 1999:--
Rule- 1. Short title and commencement.
(1)
These rules may be called the Uttar
Pradesh Tax on Entry of Goods (Amendment) Rules, 2001.
(2)
They shall come into force with effect
from the date of their publication in the Gazette.
Rule- 2. Insertion of new Rule 7.
In the
Uttar Pradesh Tax on Entry of Goods Rules, 1999 hereinafter referred to as the
said rules, after Rule 6 the following rule shall be inserted, namely:--
"7. Realisation and deposit
of tax by the manufacturer.--The manufacturer in Uttar Pradesh responsible for
selling, supplying or otherwise dispatching the goods, notified by the State
Government under Section 4-A to any dealer in Uttar Pradesh shall --
(a)
realise the amount of tax payable on
the value of goods through a demand draft in the name of the concerned
Assessing Authority and shall deposit the same into the Government Treasury
before the expiry of the next succeeding month;
(b)
submit to the Assessing Authority
before the expiry of the next succeeding month, a monthly return of such
turnover in Form-F giving detailed information in the annexure thereof, along
with the treasury challan for proof of the deposit of the tax;
(c)
issue a certificate to the dealer in
Form-G within two months of the realisation and within one month of the deposit
of tax. No single certificate shall cover transactions of more than one
month.".
Rule- 3. Insertion of new Forms F and G.
In the said
rules after Form-E the following Forms shall be inserted, namely:--
FORM 'F'
[See sub-clause (b) of Rule 7]
Return of the turnover on which tax has been realized for the month
of...................
(1)
Name of the manufacturer
......................................................................
(2)
Full Address
......................................................................
(3)
Name and status of the person submitting
the
return......................................................................
(i.e.
Proprietor, Partner, Director) ......................................................................
(4)
Name of the commodity on which tax has
been realised
......................................................................
(5)
Aggregate of the value of the goods
supplied during the month Rs.................................................................
(6)
Total amount of tax realised from the
dealer Rs.................................................................
(7)
Tax deposited in the treasury
Amount Rs
.....................................................
Challan No
......................................................
Dated
.....................................................
Declaration
I..............................................................being
the.......................................... (Status --
Proprietor,
Partner, Director etc.) of the business known as
............................................, do hereby declare and verify
that, to the best of my knowledge and belief the statements and figures given
in this return and annexure are true and complete and nothing has been wilfully
omitted or wrongly stated.
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Place..................... |
Signature............................... |
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Date...................... |
Status..................................... |
ANNEXURE
Turnover for the month of.......................
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Sl. No. |
Name and
address of the dealer |
Bill No. |
Date |
Value of
goods (in Rupees) |
Tax
realised |
Number
and date of bank draft |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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Aggregate
of the value of goods and tax realised |
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Signature.................................
Status......................................
FORM 'G'
[See clause (c) of Rule 7]
Certificate of Realisation of Tax under Section 4-A of the Uttar Pradesh
Tax on Entry of Goods Act, 1999
(1)
Name and address of the manufacturer
realising the tax....................................................
(2)
Certified that a sum of
Rs..........................(Rupees........................................................)
(Amount in
words) has been realised
from........................................................................
.............................(Name
and Address of the dealer) for the month of.............................
has been
paid to the Government Treasury as per details below:--
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Sl. No. |
Bill No. |
Date |
Value of
goods |
Amount of
tax realised |
Amount of
tax paid |
Challan
number and date |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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1. |
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2. |
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3. |
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4. |
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5. |
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6. |
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7. |
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Total |
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Place............................... |
Signature............................... |
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Dated.............................. |
Status..................................... |