The UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976
uttarakhand · 1976
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1For Statement of objects and reasons, see U
- S. 2Section defines key terms used in the Uttar Pradesh Cattle Purchase Tax Act, 1976.
- S. 3Section imposes a cattle purchase tax on cattle sales in markets, exempting purchases within five km of a market.
- S. 4Section 4 exempts cattle sales from other state taxes when taxed under this act.
- S. 5Section allows State Government to exempt certain purchasers from cattle purchase tax for public interest.
- S. 6Section 6 authorizes the State Government to appoint specific authorities for assessing, appealing, and collecting cattle purchase tax.
- S. 7Section 7 allows the State Government to lease cattle purchase tax collection rights for up to two years.
- S. 8Section 8 mandates appointed Collecting Authorities to provide security for tax deposits and lessees for lease compliance.
- S. 9Section 9 allows seizure and sale of cattle if tax is not paid, with refund of balance after deducting dues.
- S. 10Section penalizes cattle purchasers who fail to pay tax on time, with a cap on penalty at five times the unpaid tax.
- S. 11Section 11 mandates the Collecting Authority to deposit realized tax within three days or face penalties, with due process.
- S. 12Section 12 allows tax, penalty, or other due amounts to be recovered as land revenue arrears.
- S. 13Section 13 allows aggrieved taxpayers to appeal tax assessment orders within 30 days, with a reduced penalty requirement.
- S. 14Section 14 grants assessing and appellate authorities powers equivalent to a civil court for enforcing attendance, document production, witness examination, and passing interim orders.
- S. 15The section allows the assessing or appellate authority to correct assessment records within a year, barring enhancements without notice.
- S. 16Elephant (male or female)
- S. 17(1) The State Government may, by notification make rule to carry out the purposes of this Act