Amendment status not verified — confirm the current text below against the official source.
Added by s. 3(1)(b) of U.P. Act No. V of 1964 281 [The U. P. Sugarcane (Purchase Tax) Act, 1961] [Section 3] [(5) Any person aggrieved by an order of assessment or made under this Act or by an order imposing penalty under sub-section (4) may, within thirty days of the intimation to him of the order]4 prefer an appeal, in the case of a factory, to the Cane Commissioner and in the case of a unit, to the Sugar Commissioner or to such other officer, not below the rank of [Assistant Sugar Commissioner]5 as the State Government may, by notification in the Gazette, appoint in this behalf: Provided that, [except in the case of tax recoverable in accordance with section 3-A,]6 no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of the amount admitted by the appellant to be due from him :]1 [Provided further that in the case of an appeal by the owner of a unit, the Sugar Commissioner may transfer any appeal pending before him to any other appellate authority, and may also withdraw any such appeal and either dispose of the same himself or transfer it to any other appellate authority.]7 [(5-a) The appellate authority may, after giving reasonable opportunity of being heard, pass such order in appeal as it thinks fit and shall send a copy of such order to the appellant, the assessing authority and such other authority as may be prescribed.]2 (6) Without prejudice to the right to affect recovery of the tax payable under this Act by any other method, the tax, interest or penalty, as the case may be, may be realized by adjustment out of any sum payable by the State Government to the person by whom the tax, interest or, penalty is payable. (7) The State Government may appoint officers and authorities for the purposes of assessment and collection of tax payable under the Act. (8) The officer or authority empowered to collect the tax may forward to the Collector of the district where the factory or the unit, as the case may be, is situate, a certificate under his signature specifying the amount of arrears of tax and interest, if any, due from any person, and on receipt of such certificate the Collector shall proceed to recover the amount specified from such person as if it were an arrear of land revenue. (9) Any sum imposed by any of penalty under sub-section [(4)]3 may also be recovered in the manner provided in sub- section (8). [(10) At the beginning of each financial year, after due appropriation has been made by law, the State Government shall withdraw from and out of the Consolidated Fund of the State an amount equivalent to fifty per cent of the proceeds of the tax levied under clause (a) of sub-section (1) recovered by it during the proceeding financial year and place the amount so withdrawn to the credit of the four separate funds named below in the following proportions, namely :-