Amendment status not verified — confirm the current text below against the official source.
Ins. by section 9 of U. P. Act No.7 of 1974. 284 [The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3AA-3B] (a) sub-sections (2) and (3) of section 3, shall not apply, and the tax shall be deemed due on the date of purchase of sugarcane or the date of commencement of this section, whichever is later ; (b) sub-section (4) of, that section shall apply with the modification that where the assessing authority is satisfied that the owner of a factory has removed or caused to be removed any sugar in contravention of the provisions of this section or has failed to account fully for the sugar produced in the factory or deposited by him under the first proviso to sub- section (1), the person liable to pay the tax shall in addition to the amount payable under sub- section (1) in respect of the quantity of sugar so removed or caused to be removed or unaccounted for, be also liable to pay by way of penalty a further sum not exceeding one hundred per cent of the sum so payable ; (c) the provisions of this section shall be in addition to and not in derogation of the provisions of sub-section (4) (modified as aforesaid) and sub- sections (6), (7), (8) and (9) of that section, so, however, that a certificate under sub-section (8) of that section shall not, save for exceptional and adequate reasons to be recorded, be issued, unless the officer or authority referred to in that sub-section is of opinion that any circumstance referred to in clause (b) exists ; (d) the provisions of section 7 shall apply with the substitution of references therein to the Sugar Commissioner by references to the assessing authority.]2 [Rectification of mistakes 3-AA Any assessing authority or appellate authority may, on Its own motion or on application of the assessee or the State Government, to be made within one year from the date of the order which is sought to be corrected, rectify any mistake apparent on the face of the record of the proceedings of the assessment or the appeal, as the case may he : Provided that no such rectification shall be made without giving reasonable opportunity of being heard to the parties concerned. Revision 3-B The Cane Commissioner, in the case of a factory, and the Sugar Commissioner or any other officer, not below the rank of [Assistant Sugar Commissioner]3 authorized by the Sugar Commissioner in this behalf, in the case of a unit, may, in order to satisfy himself as to the legality or propriety of any order passed by an assessing authority under this Act, call for and examine either on his own motion or on the application of the assessee or the State Government, to be made within six months of the date of the order, the record of any proceedings of assessment and pass such orders as he may think fit : Provided that no such application shall be entertained at the instance of a party which has a right of appeal but does not avail of it : Provided further that no enhancement shall be made under this section unless the assessee has been afforded a reasonable opportunity of being heard against the enhancement.]1