UTTAR PRADESH VRITTI, VYAPAR, AJIVIKA AUR
SEVAYOJAN KAR ADHINIYAM, 1965 THE UTTAR PRADESH
VRITTI, VYAPAR, AJIVIKA AUR SEVAYOJAN KAR ADHINIYAM, 1965 [Act No. 21 of 1965] An Act to provide for
the levy of a tax on professions, trades, callings and employments in Uttar
Pradesh. IT
IS HEREBY enacted in the Sixteenth Year of the Republic of India as follows (1) This Act may be called the Uttar Pradesh Vritti,
Vyapar, Ajivika Aur Sevayojan Kar Adhiniyam, 1965. (2) It extends to the whole of Uttar Pradesh. In
this Act, unless the context otherwise requires,-- (1) "appellate authority" means such officer
as may be authorised by the State Government to perform the functions of
appellate authority under this Act; (2) "assessing authority" means such officer
as may be authorised by the State Government to perform the functions of
assessing authority under this Act; (3) "charitable purpose" includes relief to
the poor, education, medical relief and the advancement of any other object of
general public utility not involving the carrying on of any activity for
profit; (4) "company" means a company as defined in
the Companies Act, 1956 (Act I of 1956); (5) "co-operative society" means a
co-operative society as defined in any law relating to co-operative societies
for the time being in force; (6) "person" includes a Hindu undivided
family, company, an incorporated body, a firm, a society or any other
association of persons; (7) "prescribed" means prescribed by rules
made under this Act; (8) "previous year" means the twelve months
ending on the thirty-first day of March immediately preceding the financial
year for which assessment is to be made; (9) "principal officer" in relation to a
person employed under any government, local authority, corporation owned or
controlled by any government, company or co-operative society, means such
officer of that government, local authority, company or society as may be
prescribed; (10) "revising authority" means such officer
or authority as may be authorised by the State Government to perform the
functions of revising authority under this Act; (11) "State" means the State of Uttar Pradesh; (12) "total gross/income" means the aggregate
of income accruing or arising to a person within the State from any profession,
trade, calling, other than agriculture, or employment, and includes the value
of any perquisite or profit in lieu of salary. Any
person who during the previous year or part thereof carries on a trade, either
himself or by an agent or representative, or who follows a profession or
calling, other than agriculture, or who is in employment, either wholly or in
part within the State, shall subject to the provisions of this Act, pay, from
and after the 1st day of April, 1966 for each financial year, a tax in respect
of such profession, trade, calling or employment, in addition to any tax, rate,
duty or fee which he is liable to pay under any other law for the time being in
force in respect of such profession, trade, calling or employment. Explanation--For
the purposes of this section a person on leave shall be deemed to be a person
in employment within the area in which he was employed immediately before the
commencement of leave. The
tax payable by any person under this Act shall be determined with reference to
his total gross income during the previous year. (1) Subject to the provisions of sub-section (3), the
tax shall be levied at the rates specified in the Schedule: Provided
that for the financial year beginning on the 1st day of April, 1966, the tax
shall be levied at half the rates specified in the said Schedule. Limit of tax (2) The tax so payable by any person shall not exceed
two hundred and fifty rupees for any financial year. Exemption from the
tax (3) No tax shall be payable by a person whose total
gross income during the previous year does not exceed four thousand and two
hundred rupees Provided
that in the case of a Hindu undivided family the said sum shall be deemed to be
substituted by seven thousand rupees". (4) No tax shall be payable by a member of the Armed
Forces of India. (5) No tax shall be payable by a person whose total
gross income during the previous year was utilised for charitable purposes. The
assessing authority, the appellate authority and the revising authority shall
exercise such powers and perform such duties as may be conferred or imposed
upon them by or under this Act. Every
person liable to pay tax under this Act shall within four months from the first
day of April in each financial year file before the assessing authority a
return setting forth his total gross income in the previous year in such form
and containing such particulars as may be prescribed: Provided
that the assessing authority may for sufficient cause extend the date for
filing the return; Provided
further that a person who has paid at source, or has deposited in the
Government Treasury in the prescribed manner, the maximum amount of tax
mentioned in sub-section (2) of section 5, shall not be required to submit any
return for the year for which the tax has been so paid or deposited. (1) If the assessing authority is satisfied that the
return filed under section 7 is correct and complete, it shall, by an order in
writing, assess the person and determine the tax payable by him on the basis of
such return. (2) If the assessing authority is not satisfied that
the return filed under section 7 is correct and complete, it shall serve on the
person concerned a notice in the prescribed form requiring him either to attend
in person or to produce or cause to be produced evidence in support of the
return, on the date, and at the hour and place to be specified in the notice. (3) On the date specified in the notice under
sub-section (2) or as soon afterward as may be, the assessing authority, after
taking such evidence as may be produced and such other evidence as it may
require to be produced, shall, by an order in writing, assess the person and
determine the tax payable by him. (4) If any person fails to file a return as required by
section 7, or having filed the return, fails to comply with the terms of the
notice issued under sub-section (2), the assessing authority, shall, by an
order in writing, assess the person to the best of its judgment, and determine
the tax payable by him. (1) The tax payable under this Act by any person in the
employment of any government, local authority, corporation owned or controlled
by any government, company or co-operative society shall, in the manner
prescribed, be deducted by the principal officer from the salary, allowance,
commission or any other remuneration payable to such person in respect of such
employment. Return by Principal
Officer (2) The principal officer making any deduction under
sub-section (1) shall issue a receipt therefor to the assessee in the
prescribed form and shall submit to the assessing authority such returns within
such time and containing such particulars as may be prescribed. Principal Officer to
deposit tax in Treasury (3) The principal officer deducting any tax under
sub-section (1) shall, in the prescribed manner, deposit the amount in a
government treasury within thirty days of such deduction and shall furnish,
along with the returns required to be filed under sub-section (2), a receipt
from such treasury in token of such deposit. (1) The assessing authority may require a principal
officer to deduct from the salary, allowance, commission or any other
remuneration payable to a person in respect of his employment, any tax or
penalty due from such person under this Act, and the principal officer shall
comply with such requisition. Deposit in Treasury (2) The tax or penalty deducted under sub-section (1)
shall be deposited by the principal officer in the Government treasury within
thirty days from the deduction and a receipt in token of such deposit shall be
furnished to the assessing authority. Where
any principal officer wilfully fails to deduct any tax or after deduction
wilfully fails to deposit it as required by or under this Act, he shall,
without prejudice to any other liability he may incur under this Act or any
other law, be deemed to be a person in default in respect of the tax not
deducted or deposited. (1) The tax or penalty payable under this Act shall be
paid in the prescribed manner. (2) Every person liable to file a return under section
7 shall before he files the return, pay into a Government treasury the full
amount of tax due on the basis of such return and shall furnish along with the
return, a receipt in the prescribed form from such treasury in token of such
payment unless the tax payable by such person has been deducted at source by
the principal officer and such person furnishes proof thereof. (1) Where any tax or penalty is payable in consequence
of any order passed under or in pursuance of this Act, the assessing authority
shall serve on the person or persons concerned a notice of demand in the
prescribed form specifying the amount so payable. Time for payment (2) The amount of tax or penalty as specified in the
notice mentioned in sub-section (1) shall be paid by such date as may be
specified in the notice of demand, and where no such date is specified it shall
be paid within thirty days from the service of the notice of demand. Person in default (3) If such tax or penalty is not paid on or before the
due date, the person liable to pay shall be deemed to be in default. Recovery as arrears
of land revenue (4) Where a person is in default, the assessing
authority shall, unless action has been taken under section 10, order that the
amount due shall be recoverable as arrears of land revenue. Where
a person is in default, the assessing authority may in its discretion order
that, in addition to the tax due, a sum, not exceeding one-half of the tax,
shall be recovered from the defaulter by way of penalty: Provided
that no penalty shall be leviable on the principal officer for his failure to
make any deductions or to deposit the amount deducted as required by or under
this Act. (1) Any person aggrieved by an order passed by an
assessing authority under this Act may, in the prescribed manner, appeal,
within thirty days from the receipt of such order, to the appellate authority: Provided
that the appellate authority may admit an appeal after the expiry of the
aforesaid period within a further period of thirty days if it is satisfied that
there was sufficient cause for the delay: Provided
further that no appeal shall be entertained unless it is accompanied by
satisfactory proof of payment to the extent of one-half of the tax assessed or the
undisputed amount of the tax, whichever is higher. (2) The appellate authority may pass such order on the
appeal as it thinks fit and shall send a copy of such order each to the
appellant and the assessing authority: Provided
that no enhancement of the tax shall be made by the appellate authority unless
the assessee has been afforded reasonable opportunity of showing cause against
the enhancement. (1) The revising authority may for the purpose of
satisfying itself as to the legality or propriety of any order made by the
appellate or assessing authority under this Act, call for and examine, either
of its own motion, or on the application of the person aggrieved or the State
Government or an officer authorised by the State Government in this behalf, the
record of such case and pass such order as it may think fit: Provided
that no such application shall be entertained in any case where an appeal lay
against the order but was not preferred. (2) Any application under sub-section (1) shall be made
within thirty days from the date of knowledge of the order complained of: Provided
that the revising authority may on sufficient cause being shown entertain an
application within a further period of thirty days. (3) The revising authority shall not pass any order
adversely affecting any person without giving him a reasonable opportunity of
being heard. Explanation--An
order rejecting an application for revision shall not be deemed to be an order
adversely affecting the applicant. Where
any tax or penalty in excess of the amount due under this Act has been realised
from, or paid by, any person, the assessing authority may of its own motion, or
on application made in this behalf within ninety days from the service of the
order of assessment or the order passed in appeal or revision, as the case may
be, order the refund of the amount so realised or paid in excess. Any
person who wilfully or knowingly files a false return, or fraudulently evades
payment of any tax due under this Act or wilfully conceals his liability to
such tax, shall on conviction be punishable with fine which may extend to five
hundred rupees. If
for any reason any person has not been assessed or has been under-assessed for
any financial year, the assessing authority may, notwithstanding anything
contained hereinbefore, at any time within four years next following the year
to which the assessment relates, serve on the person liable to pay the tax, a
notice in such form as may be prescribed, and may proceed to assess or
re-assess him, and the provisions of this Act shall, so far as may be, apply
accordingly: Provided
that the tax shall be charged at the rate at which he would have been charged
if the person had not escaped assessment or full assessment, as the case may
be: (1) The assessing authority, the appellate authority or
the revising authority may, of its own motion, and shall, if an application is
made in this behalf, rectify any mistake apparent on the face of the record at
any time not later than three years from the date of assessment or order sought
to be rectified: Provided
that no such rectification to the disadvantage of an assessee shall be made
unless the assessee has been given a reasonable opportunity of being heard. (2) Where any such rectification has the effect of
reducing the assessment, the assessing authority shall order any refund which
may be due to such person. The
assessing authority, the appellate authority, and the revising authority shall,
for the purposes of this Act, have the same powers as are vested in a court
under the Code of Civil Procedure, 1908 (Act V of 1908), while trying a suit,
in respect of the following matters, namely-- (a) enforcing attendance of, and examining, any person
on oath or affirmation; (b) compelling the production of any document; and (c) passing such interim orders as may be necessary in
the ends of justice, and any proceeding before such authority under this Act
shall be deemed to be a "judicial proceeding" within the meaning of
section 193 of the Indian Penal Code and also for the purposes of section 196
of the said Code. The
assessing authority may demand from any principal officer the names and
complete addresses of all or any of the persons in relation to whom he is
principal officer, and such principal officer shall there upon furnish the
assessing authority with the information so demanded. (1) No suit shall lie in any civil court to set aside
or modify any assessment made or order passed under the provisions of this Act. (2) No prosecution, suit or other proceedings shall lie
against any officer or authority or any principal officer for anything done or
intended to be done in good faith under this Act or the rules made thereunder. (1) The State Government may, after previous
publication in the Gazette, make rules to carry out the purposes of this Act. (2) In particular and without prejudice to the
generality of the foregoing provision, such rules may provide for all or any of
the following matters, namely? (a) the persons to be deemed principal officers; (b) the form and the manner in which the return of
total gross income shall be filed; (c) the form of the notice to be served on the assessee
under sub-section (2) of section 8, section 13 or section 19; (d) the manner in which the principal officer shall
deduct the tax at source and deposit it in the treasury; (e) the form and the manner in which and the time
within which the returns shall be filed and the form in which receipts shall be
issued by the principal officer in respect of deductions made by him; (f) the procedure to be followed by the appellate and
revising authorities in hearing appeals and revisions; (g) the form and the manner in which the tax or penalty
shall be deposited by the assessee and receipts issued by Government treasury; (h) all other matters which are required to be or may
be prescribed under this Act. (3) All rules made under this Act shall, as soon as may
be after they are made, be laid before each House of the State Legislature
while it is in session for a total period of fourteen days, extending in its
one session or more than one successive sessions, and shall, unless some later
date is appointed by the State Government, take effect from the date of their
publication in the Gazette, subject to such modifications or annulments as the
two Houses of the Legislature may agree to make, so however that any such
modification or annulment shall be without prejudice to the validity of
anything previously done thereunder. RATES OF TAX [Section 5(1)] Where the
annual total gross income-- Amount of
tax Rs. (1)
exceeds Rs. 3,500 but does not exceed Rs. 4,000 12 (2)
exceeds Rs. 4,000 but does not exceed Rs. 5,000 36 (3)
exceeds Rs. 5,000 but does not exceed Rs. 6,000 60 (4) exceeds
Rs. 6,000 but does not exceed Rs. 7,000 84 (5)
exceeds Rs. 7,000 but does not exceed Rs. 8,000 108 (6)
exceeds Rs. 8,000 but does not exceed Rs. 9,000 132 (7)
exceeds Rs. 9,000 but does not exceed Rs. 10,000 156 (8)
exceeds Rs. 10,000 but does not exceed Rs. 11,000 186 (9)
exceeds Rs. 11,000 but does not exceed Rs. 12,000 216 (10)
exceeds Rs. 12,000 250
Preamble - UTTAR PRADESH VRITTI,
VYAPAR, AJIVIKA AUR SEVAYOJAN KAR ADHINIYAM, 1965PREAMBLE