Amendment status not verified — confirm the current text below against the official source.
Subs. by section 4 ibid. 295 [The Uttar Pradesh Tax on Entry of Goods Act, 2000] [Section 4-A] Provided that provisions of this sub-section shall not apply in respect of value of the goods brought into a local area from outside [Uttarakhand]1 . (4) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax shall be levied on and collected from a dealer who brings or causes to be brought into a local area any goods in respect of which tax has been paid in any other local area under the said sub-sections. (5) No benefit under sub-section (4) shall be given to a dealer unless he furnishes, to the satisfaction of the assessing authority, such declaration or certificate obtained from the selling dealer in such form and manner and within such period as may be prescribed. (6) Every notification made under this section shall, as soon as may be after it is made, be laid before each House of the State Legislature, while it is in session, for a total period of not less than fourteen days, extending in its one session or more than one successive sessions and shall unless some later date is appointed take effect from the date of its publication in Gazette subject to such modifications or annulments as the two Houses of the Legislature may during the said period agree to make, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder except that any imposition, assessment, levy or collection of tax or penalty shall be subject to the said modification or annulment. [Realization of tax through manufacturer 4-A (1) Notwithstanding anything contained in any other provisions of this Act, any person, who intends to bring into a local area from any manufacturer within the State, such goods, specified in the Schedule as may be notified by the State Government shall, at the time of taking delivery of the Goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. (2) The manufacturer receiving the tax under sub-section (1) shall submit to the assessing authority a return in respect of the goods supplied and he in such manner and within such time as may be prescribed. (3) Where any manufacturer refuses to receive or fails to deposit the tax under this section he shall be liable to pay the tax alongwith the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenues. (4) Where the assessing authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area it shall direct that the tax paid in respect of such goods shall be refunded to the person, who had paid the tax under sub- section (1) : Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods.