Bare ActsThe UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976

Section 2

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In this Act-- (i) "appellate authority" means the Cattle Tax Appellate Authority appointed under this Act (ii) "assessing authority" means the Cattle Tax Assessing Authority appointed Linder this Act; (iii) "cattle" means a cow, buffalo, camel, elephant, horse. donkey, pony, goat, sheep or swine or the progeny of any of them, whether male or female, and of any age; (iv) "cattle purchase tax" or "the tax" means the tax levied under this Act (v) "collecting authority" means the Cattle Tax Collecting Authority appointed' under this Act; (vi) "market" means a hat, fair or exhibition where mass transactions of sale of cattle are settled, entered into or effected held within such area and such period as may be prescribed ;

Section 2 – The UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976 | DailyLaw.ai