LexThe U.P. LARGE LAND HOLDINGS TAX ACT, 1957
Uttar Pradesh · state statute
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|OTHE UL P, LARGE 1LAND HOLDINGS 1A% 4\/(’,!', 1957 [U. P A XXXT o 1957 //
° o / tuthoritative Lnglic; Texct of the G Pradesh Jrihat Jor Kar Ldhiniyam 1957 )
AN
ACT
and colle
land holdings
spedient o provide for (he A tax on large Tand holdings ; Itis hereby enacted in (he Eighth Year of (he | India as follows :
o provide for the imposition clion of a tax on large
=‘ WHEREAS it is ¢ imposition and | llection of
Republic of
Cuarrer 1
Preliminary
(1) This Act may be called the U, p, |
.
srge | Tax Act, 1957, § @) It extends ot
e @ T shanl ne de st Flflyru_f July, 1957,
*For Statemen( ‘of Objects and Reasons ase see U, p.
n Sl cels g casons, please see U, p,
(Lxliraanlzftary), dated S{:})Icmhcr 'J,\ 195/.\’ ! * Y, I;;S?N'I n Hindiby (e Uttar Pradesh )¢, -and by (pe Uttar Prades] Legislative
he whole of Uty Pradesh, ] emed o have come into force on the
Gazette
sislative Assembly on September ]
e Council on October 11,1957, W' of T;‘Vcc‘t!hc assent of the Governor on October 30, 1957, under Article (.a:ym e slitution of Ingiy and was published i the Ujrar Pradesh
TPub]'mml-”h"wy’ dated November 1, 1957, ber 1, 19'55;'“’ n the U{I{lt' Pradesh Gazere Exlraordiumu', dated Novem.-
{
Pric e, 00 aly ]
\,g’fl),/)
(’ 15
f( g ¢
@
dand J'luldings Short title, extent and commence..,
D 2finition.
U.P.Act 1T of
1901,
Act X1 of 1922,
U.P. Actl of 1951,
Act 11 of 1912,
Act X1 of 1932,
subject or context—
In
()
*)
(.v
)
(16)
)
this Act unless there is anything re ol } Borepugnang gy, the
“land holding” shall have the meaning
it in section
.\i“nr‘ll o
“annual value™ shall Tave the meaning . A : sipied
it in scction b ) 1)
tassessee” means the lad-holder by whom holdiy
tax s payable and, o the case of s deadh, includey his legal representative g
“assessinganthority” shall - have the meanjy,
igned o it in section G b
“Assistant Collector of the First Class™ shall have (e
meaning assigned to it in the U. P Land Revenye
Act, 1901 ;
“Collector” includes e Additional Gollector
“Commissioner” includes an - Additional Commis.
sioner ;
“company” means o company asdefined in the
Indiar Income ‘Tax Act, 14
“co-operative farm™ means aco-operative farm to
which the provisions ol Chapter N1 of the U, T,
Zamindavi Abolition and Land Relorms Act, 1950,
are applicable ;
“co-operative society” means 4 co-operative society
registered under the Co-operative — Societies Acty
1912 and includes a0 cooperative farm g
“fiem” has the meaning assipned o it in the
Indian Pavtnership Act, 1932
“hissedar” shall have the meaning assigned o it
in the ¢ il relating 1o land tenure in
force in Kumaun Division and includes guzaredars
of Pargana Askot and holders of fee simple
estates ;
“holding tax” shall have the meaning assigned (o
it in section 3§
“intermediary” means a proprietor, under-proprie-
tor, & sub-proprictor, a thekedar, a permanent
lessee in Oudh, a perninent tenure-holder and @
Nissedar ;
“Jand” means Lnd, whether assessed to Land
revenue or not, which is held or uccupiul for &
purpose connected with agriculture, llurli_culu!l‘c-
aninal husbandry, pisciculture or |mul||‘y farming
and includes um:u}(iv.llv(l Land held by @ land-
holder as such ;
“Land-holder” means—
(i) an intermediary, where the land is in hi ))crsu-
nal cultivation or is held as sir, khudkasht, oF
grove, and
3
(in any other person who holds nr orcupies Tind
otherwise than as—
{a) an asami,
a sub4enant,
tenant of «r, o
(dY a sirtan,
and includes a manager or a principal officer, as
the cawe may be ;
anation—In this cause asami does not incdude an azami of Gaon Samaj;
(1N “legal representative™ shall have the meaning assigned to it in the Code of Civil Procedure,
1608 ;
(I8 “principal officer™ wsed with reference to any company or association means
Tetary, treasurer, manager or ageint of the
any o
(1) the
con association, or
i) any person connected with the company or association upon whom the assessing authority has served notice of his intention of treating him as principal officer thereof ;
(19 “prescribed” means rules made prescribed
under this Act;
by
(20) “sirtan™ <hall have the meaning assigned 1o it in the law relating to land tenure i force in Kumaun Division ;
(21) “State Government” means the Government of Uttar Pradesh ;
(22) “Subdivisional Officer” means the Assistant Collector of the First Class in charge of a sub-
division appointed under the U. P, Land Revenue
Act, 1901 and includes any other Assistant Collector of the First Class specified as such by the Collector for the purposes of this Act ;
(2%) the expressions “agricultural year”, “grove” “khudkasht”, “permanent temre-holder”, “perma-
nent lessee iir Oudh™, “proprietor”, “sanctioned
hz:redimry rates”, “sub-tenant”, “sub-proprietor”,
“thekedar” and “‘under-proprietor” shall have the meaning assigned to them in the U. P. Temancy
Act, 1939, and
(24) the expression “asami” and “Gaon Samaj” shall have the meaning assigned to them in the U. P. Zamindari Abolition and Land Reforms Act, 1950.
Act V of 1908,
U. P, Act 111 ol
1901,
U.P. Act XV1I of
1939.
U. P.Act T of
1951,
Charge of Hold-
ing Tax,
Land Holding.
Act XXI of 1860,
Ciavren 1]
Linfrosition of /l:vl(l,“‘,: Tax
4. (1) ‘There shall, save as hereinafiey Provi
charged, levied and paid, for cach agnicaling) )‘(”:'Vn[m]
annual valoe ol cachi Tand holding, o rax, I”"':in;.‘[,,,
the “Holding Tax™ at the vates specified i (e 5¢|lr'(l|||l,. Calleg
b he
Provided that no sach tax <hall Le «h.n;l_ml o ; ! any holding the area whereol docs not exceed llmty acre ¥ lang ] acres
(2 The State Government may, by notification in
oflicial Gazette, exempt or remit in whole or in part, for \l:h}:
period as it may think fit and as often as it may crm;i(l( necessary, the holding tax chanrgeable under subssection (1 icr respect of any - class or classes ol land holdings as may h:
prescribed.
(8) Yor the purposes of computing the area of land under the proviso to subrsection (1) the Tand covered by building with
the area appurtenant thereto, bat not exceeding five acres shal) be excluded.
(1) Tor the purposes of his Act, “land holding” means
seregate ol all land held or occupied on the first day of
July cach year by a land-holder, whether in his own name or
i the name of any member of his family, and all such land shall
lic deemed to form part of the land holding of such land-holder :
Provided that the Tand held or occupied by a member of the
family of the land-holder, shall not form pait of the holding
of such land-holder, il the same is managed and cultivated
separately.
Explanation I—For the purposes of this section a family shall include—
(a) mother;
() wife;
(¢) vnmarried daughter, or son’s daughter ;
(d) son, or son’s son or son's son’s son ;
(¢) son’s wile or son’s son's wile.
vlanation I1-1and held by an incorporated association,
other than a co-operative society, but including a society or an association registered under (he Societies Registration Act, 1860, oracompany or firm, shall be deemed to be one land holding:
. (2) Subject to the provisions of sub-section (1), where ]3,“(1 is held or occupied by (wo or more persons or co-operative society, ll.lL‘ share in the land of such person or a member o(i' co-operative society shall, for (he purpose ol this Act, be deeme to have been held separately and shall form pait of the 1an¢ holding of such person or a member, as the case may be. . Explanation—In the case of sion “share in land” s by or on behalf of 4 4
4 co-operative farm the exPres; all mean the land contributed to the far®
member thereof.
5
1) For the purposes of (g Act, annyy) v ! ]“)“r, shall be deemed (o be an amoup olding 2 cqual (g th
| ble for the land or lands mcludeq ther, !
| a { pay
S
o '
Multiplic
| ultiple not exceeding Vu\eh’e and half 4 may fe
W fll{l 1 and (].fler.cnl mn]lll.)lcs‘ may he plcy Viled [ dilfey
i )Pim‘ or portions o (]l\'ll'lrl\‘ or foy differeyy asses of
{ Lllllhg::(hh‘(‘(l in a land holding, >
%) For the purposes of sub-sectiogy (M e et payable ]f) deemed o be an amoung calen] ) | dul ated at (e SIncCtione |
litry vates applicable 1o (e pereditary 1 land o lands included j,,
herfl( nd holding and where there are no Sanctione| hen’(limry
the Jar I | on such principles ag may he prescribe ; rates, 01 3
Provided that the State Gm‘ernmem may, yl re sanctioned prior (o the firgy day of July, 199 e W such pereentage - not exeeeqs, fi ! fl‘f’.f;h I notification i (he official Gazeye a :P‘_‘L:,mges' may be specified for different classes { }:x“difiei'em areas of Utgar Pradesh,
1ere such rates
7, enhance the ly as may he
and differen
ol lands an(
Crarrir 171
Assessment of Holding Tay
6. (1) Tor (he purpose of ihis Act the nssgssing nlllhn‘:‘i[v ;?l\;.cwng autho- hall, subject (o the provisions of s_uh-.ser.nqu 2, hf' the Sub. diisional” Officer within - whose Jurisdiction the Tand-holde, mdinarily resides :
Provided ] Asistant (o)) hat the State Government may direct that any ehalf shal]
clor of the Tirst Class specific{l by it in this exercise in the whole of the district or any R.'lr; thereof all or any of the powers ronferr_ed on “‘e. uis‘e\s{n: ‘Ulhorily under this Act 1o the exclusion of any other assessing zmhorhy;
Provideq further that where (he ]“”_‘l’lmlder df(,‘ 1:;‘;;
Plingrijy reside in Uygpy Pradesh, the assessing :mt]ml{ v i te the sy, ivisional Officer or (he Assistant Collector, emfh‘hen {P‘”sf“c on within the sub-division, s the oy ,r,l:lflivhel‘f’
[h“hm Whose jurisdiction the land holding is situate, a i ¢ holgip i sicate in more - than one livisional
?;[fi Suhvdivision, any such one ol lllC] )s"Jl’;;‘l":?ly l;e. S or the ~Assistant Collectors, as ¢ ““‘f srescibed
trepoig qs )0 land-holder may in the e el mot be
(]nrme s option and the option so .c:\erm;" uch authority
a“;.“ EXCEDL Wil (he previous permission of s Y he Prescribeq »
,EerciTQw}sd\ Y oty ik411 Iy
jon as aforesaid is not 50 that where the option s .:gll[(,:; l;|s_xesiillg where 5 question s "“"‘_ed_. liction, the matter
Which ghoud exercise the jurisc Ibe rescribed for S Yelerreq 1) such authority as may be pi Vhich shall be final.
Notice regarding
land return of
holdings.
6
(2) Where the land-holder desives that the assess
should take place in a sub-division other than the one jn ‘:,r;l.“m
he ordinarily resides, he shall apply for such permission-. ich
(1) if the sub-division in which he resides and e sul
divisionr in which he desives assessment gre j‘n‘lhj' e same district, 1o the Collector of the districy and , ang
(i) in other case to such authority as may he presaibed
(3) The permission applied for under subsection (2
may be granted il the authovity 1o whom the :I]l])“(':lll’ull»-u
made considers that it will hielp in the convenient and speedy
disposal of the assessment.
(4) The assessing authovity shall exercice such powers and
perform such duties as are conlerred on him by this Act or the
rules made thereunder.
7. (1) The Collector shall, on or before such date in
each agricultural year, as may be presaribed, publish a notice
requiring every land-holder who is liable 1o pay holding tax to
furnish to such assessing authority and within such period not
being more than thirty days as may he specificd in the notice,
a return verified in the preseribed manner, setting forth the
arca and other particulars of all Tand held by him as such.
(2) A notice may also be served in such manner, as may
be prescribed, on every such land-holder who, in the opinion
of the assessing authority, is liable to the payment of holding
tax requiring him to furnish within such period not being less
than thirty days as may be specified in the notice, a return
in the prescribed form and verified in the prescribed manner.
Along with the notic the assessing authority shall also
send a statement showing the provisional —estimates of the
annual valuation of the land holding of such person and the tax
payable by him. The estimates shall be prepared in such
form and shall contain such particulars as may be prescribed :
Provided that the assessing authority may, in his discretion,
extend for a period mot exceeding thivty days, the date for
the filing of the return.
(3) Where the land-holder to whom the provisions of
second proviso to sub-section (1) of section 6 are applicable
files a return in pursuance of the notice under sub-section M
or (2) he shall, along with the retunr, also file a declaration
indicating his choice of the assessing authority in terms of the
proviso aforesaid. ) '
(1) Where the notice served under subsection (2) 13
subsequently discovered to be defective and it hecomes necess: ]
to serve a fresh notice, the same may still be served nnufnh-
standing that the agricultural year may have expired provide!
that the former was served in time and a period of three years
has not elapsed since then, -
1
g (1) Where the assessing authority is satisfied that the
returnt made under section 7 is correct and complete he shall
d(-“-nninc the 5111111:;11 valuation of the land holding and shall
s the holding tax chargeable thereon on the basis of such ases
return.
(2) Where the assessing authority has 1cason to believe
(hat the return made under section 7 is incorrect or incomplete,
he shall require the Lind-holder who made the retun cither
1o attend at the office of the assessing authority or to produce
or cause 1o be produced any evidence in support of the return
on such date as may be fixed.
(%) On the date fixed under sulrsection (2) or as soon
afterwards as may be, the assessing authority, shall after
considering such evidence as such person may produce ad
such further evidence as the assessing authority may require,
determine the annual valuation of the land holding and assess
the holding tax chargeable thereon.
(1) Where any person fails to make a return under section
7, or, having made the return, fails to comply with the provi-
sions of subsection (2) or (3) the assessing authority shall
make the assessment 1o the best of his judgment with due
regard to the estimates sent under sub-scction (2) of section 7.
9. Where a land-holder dies before the assessiment has
been completed under section 8, the assessing authority may
in the manner prescribed, serve a notice on his legal representa-
tive and the provisions of this Chapter shall therealter apply
s if such legal representative were the deceased land-holder.
10. When the assessinent has been made under section 8,
the assessing authority shall serve on the assessee a notice of
dewand in the prescribed fonn specifying the amount of holdig
ax payable by the assessee and the date or dates within which
1l be paid. A copy of the order of assessment shall also
nt along with the notice.
1. (1) Any assessce aggricved by an order of the assessing
suthority as respects the amount or rate at which the land
halding Tias been assessed under section 8 or as respects the
!iahility of the land holding to he scsscrll und(:r.lhis Act may,
within thirty days of the date of receipt 01‘ the notice of demand
under section 10, ;;pp(:al (o the Commissioner.
(2) The Commissioner may admnit appeal alter the expiry
“the period of thirty days referied o in subsection (1) Jif he
b osatisficd that there was sufficient cause for not presenting it
within that period,
(%) Ewery appeal under this sectione shall be presented and
ified in the prescribed manner.
() “Fhe Commissioner nay pass such orders on the appcal
e thinks fit and shall ')(:m( a copy of such orders to the
ing authority and such other authority as
|
Drelant, he sy
iy b prescribed
. Provided that no enhancement of the holding tax shall be
"4/1’; under this section unless the appellant has had a rcason-
" opportunity of showing cause against such enhancement,
.
Asscssments,
Application of
the provisions of
this Chapter to 4
legal representa-
tive.
Notice of
demand.
Appeal against
assessment of
holding tax.
Revision
Order of
Board 1o
final
Procedure
fevision,
U. P. Act 111
1901.
the
be
Land holding cscaping assess-
ment.
Rectification
mistake,
of
TTIRRNL
N
12. (1) The Board of Revenue may, on thejy o
or on an application, call for the record of any prog Jul
the assessing authority or l]lq appellate authorify by ‘fl@dl g
case or appeal was decided il it appears to have fol‘cislgn! the
diction not vesied in it by Taw or to have acteq in (he e Jurg,
ol its jurisdiction ill(:gully or with substantial in‘onulm-il“fcrtise
may pass such order in the case as they think fig; © ¥y ang
Provided that no suchapplication shall e Chlery
i any case where an ;11)]»(‘:11' lay against the ordey By
applicant failed o prefer it within - the time pres therefor :
‘dinm
I the
Cribeg
Provided further that the Board of Revenue shal) 1ot g any order prejudicial to any party without giving him a Tcason,
able opportunity ol being heard.
(2) The application under sub-section (1) shall be made
within - one year from the date ol the receipt ol (he order
complained ol but the Board of Revenue may on proofl of
sullicient cause, entertainan application within @ funtler
period not exceeding six months,
15, Any order passed by the Board of Revenue under section 12 shall be final. - A copy ol every such order shall be sent to the assessee, the assessing authovity and such other
authority as may be prescribed.
Il In the excrdise ol its jurisdiction under section 12, the Board ol Revenue shall, as far”as may be, {ollow the procedure
Taid down by or under the U. P. Land Revenue Act, 1901, and
the provisions ol section 8 ol the said Act shall mutatis mutandis apply as il a proceeding under section 12 were a judicial proceed-
ing under the said Act :
Provided that where members of the Board of Revenue are equally divided as to mny order 10 be made in revision, the matter shall he releried for decision 1o a third member.
I5. 10 for any reason any land holding chargeable to holding tax has escaped assessment for any year or has been
assessed at oo Tow a rate, he assessing authority may, at any tme within three years of (he cxpil\'\ ol that )I(‘:II‘, serve, o the Tand-holder Tiable (o pay the tax chargeable on such land holding, a notice containing all or any of the requirements which may be included in a notice under section 7 and upon the sevvice of such notice, the provisions ol this Act shall, so far a may be, apply as it the notice were a notice issued under that section : : .~ Provided that the tax shall be charged at the rate at which it would have been charged if such holding had not escapee assessment or full assessment, as the case may be.
. 16. (l).‘\ny :lulhorily which passed an order ol assessment itr mr‘ order_m appeal or revision as the case may be, may, ov S OWN motion or on an application by either party at any time
=
9
t on the face of the record of the assessment, appeal or en
a2 "o the case may be : evision
provided that no such r§ctificaliqn shall be made without gi\'il'g a reasonable opportunity of being heard to cither party.
(@) Where any such rectification has the effect of reducing (he assessment, the authority concerned shall order relund of i ¢xcess amount to the assessee.
(3) An order under subsection (1) which has the eflect of enhancing lhc.assessmcnt, shall be deemed 1o be ar order
pnsscd under section 8, 11, or 12, as the case may be, and the
I\rovisions of this Act shall, in so far as may he applicable, apply
1o such order.
i (hin one Year [rom the date of such order, rectify any mistake wl
CHAPTER 1V
Payment of Holding Tax
17. The holding tax chargeable on a land holding under Liability for pay- | section 3 shall be payable by the land-holder : ficht of ‘holding
Provided that the holding tax payable by the land-holder in respect of his share in land held by a Co-operative Society shall be payable and be realized from the Co-operative Society as if it were am assessee.
18. Where land-holder dies, his legal representatives shall Tax of deceased be liable to pay, out of the estate of the deceased to the cxtent land-holder pay- W which the estate is capable of meeting the charge, the ;‘e"gfitscg";fivé‘g“' ho]ding tax assessed as payable by the deceased land-holder, or g any holding tax which would have beer payable by him under this Act if he had not died.
19. (1) The amount of holding tax specified in any notice Tax how payable. of demand under section 10 or in any order communicated under section [1 or 12 shall be payable in four equal instalments.
(2) The first instalment shall be paid within two months of the service of the notice of demand or communication of the order, as the case may be, and the subsequent instalments within such period from the due date of the first instalment as may be prescribed.
(3) If any instalment is not paid within the time allowed under sub-section (2), the assessee shall be in default :
Provided that when an assessee has presented an appeal under section 11, or an application for revision under section 12, the appellate or the revising authority, as the case may be, bn arplication may, on such terms and conditions as it may specily, direct that the assessee shall be treated as not being n default.
Power to take
evidence on oath.
Act V of 1908
Act XLV of 1860
Penalty for
default in payment
of tax.
Appeal against
penalty.
Recovery of sum
payable under
this Act.
U.P. Act III of
190
U.P. Act I of 1951
Cuarrer V
Miscellancous
20. The assessing, appellate and revisiy,
shall, for the purposes ol this Act, have the sam,
vested in a Court under the Code of Civ
when tying a suit, in respect of the followin
authors,: Same pm\'crl:";ntl
il Proceduge, 19;"‘
g matters, "i;'nel ,
(a) enforcing the attendance of any persor '3
ing him on oath or affirmation ,
(0) compelling the production of any document, and
() issuing commission for the examination of ap
witness, !
and CXamip,
and any such proceeding before such au‘lhority umder thi
Act shall be deemed to be a “judicial proceeding” within the meaning of sections 198 and 228 of the Indian Penal Coge and also for the purposes of section 196 of the said Code.
21. (1) When an assesse is in deflault in making payment
of any instalment of the holding tax, the assessing authority
may, in its discretion, direct that, in addition to the amount
of the arrears, a sum not exceeding one eighth of that amount
shall be recovered from the assessee by way of penalty.
(2) A notice of demand showing the amount of penalty
shall in the manner prescribed be served on the assessee.
22. Any assessce objecting to the amount of penalty
imposed upon him under section 21 or denying any liability
for such penalty may, within 30 days of the date of receipt of
the notice of demand under the said section, appeal to the
Commissioner and the provisions of sub-sections (2) to (4) of
section 11 shall thereupon mutatis mutandis apply :
Provided that where on an appeal under section 11 or on
an application for revision under section 12 the assessment
made under section 8 has been set aside or the amount of
holding tax has been reduced, the penalty imposed under
section 21 shall be deemed to have been written off or reduced
proportionately, as the case may be.
23. (1) The Collector may, on the motion of the assessin
authority, recover—
(a) where the assessee is in default, the amount assessed
as holding tax, and i
(0) any sum imposed by way of penalty under
section 21,
as il it were an arrear of land revenue :
Provided that the processes mentioned in clause (c) () v or (h) of section 146 of the U. P. Land Revenue Act, 1901, o those mentioned in clauses (¢) and (f) of section 279 of the U.P-.
Zamindari Abolition and Land Reforms Act, 1950, shall be
issued only after the other processes mentioned in the 3! sections of the said Acts have been exhausted.
11
0y No proceeding i
_)l ,N)\(ll :|‘l‘(l‘”‘llll.l!‘ lor the recovery of any
andet this shi ¢ conmenced altey (e o i Diyable
\ears from the date o whicl it fell dye : ¢ pitationof o
provided that the period of (wo ye; yei us herein yof
shall= e relened (o
(1) where an assessee has been e
‘l(‘l“.““ “('"l("‘ Proviso o sul sectio %
h((lllfvll lJl as long as his appenl or 1vl\l-|‘i (%) of
o A} 1<
“'|l“‘ ll\l’“i‘“ oly be veckoned from he \I‘ll'l” =
which the appeal o vevision s disposed of ;
ated as not being in
(i) where recovery proceedings in any cas
staved by an ml’\lvr ol a \t"nullnl ‘I,I,I} i Ih;\\c Ligsh LYot Iy i o) K or any other autho-
rity, .h<, reckoned from the date on which lhc.nnl p is withdrawn; and “
(i) where the date ol payment of holding tax has been
(Fl(ndcd by any authority, be reckoned from the
date up to which the time for payment had been
extended, '
94, No suit shall be brought in any civil court to set aside
or modily any assessment made under this Act, and no prosecu:
tion, suit or other procceding shall lie against any Officer or
die State Government for anything done or intended to be
done under this Act in good faith.
95. The State Government may, by notifi tion in the
oflicial Gazette, delegate to any officer or authority, any of the
powers conferred on it by this Act to be oxcrdm!_subpcl to
any restrictions or conditions as may be SpC('I[I(‘d in the
notification.
attend
under
duly
lo is entitled or required to
with any pmcecnhng 26, Any land-holder, W
person or through a before any authority in connex
this Act, may attend cither
authorized agent.
97. A notice or requisi
on the person therein niunee
summons jssued by a court under the
1908
)
Y08 : N . dqate this Act comes into
/28, (1) With cffect from the date his A58, Shall stand
lorce the U P. Agriculun'nl Income Tax Acb
tepealed.
e " (2) Notwithstanding
seneral Glauses Act, 1904,
shall not<
ion
in
tion under (his Act may be s'er.\'ccli
1 cither by post or .S.ll it were &
Code ol Civil Procedure,
ul « 1 e U. 1
Y g
n th U. I
anythin C )lll‘llll(td )
the lCl)c:ll under sub-section ( )
Act 50 xcpculcd [ the
o or
evi ation 0 0!
- . l!lfilfi,:lz,'\lt‘
(fered (hereunder'; ”
or any
: . iy
ivi joation OF
(b) affect an right, privilese: “Ul;l%mder g
ace f'mfl accrued or incurred
acquired, ¢
._/ repealed ; OF
yus oper
lone or st
Bar of suit in
Civil Courts.
Delegation of
powers.
Appearance by
authorized
representative.
Service of notice.
Act V of 1908,
Repeal.
U.P. Act TII of
1949.
U.P. Act I of
1904.
/ 12
(c) affect any 1)9{1::11)', forfeiture or Punishime,
incurred in respect of any offence commyj¢ t
against the Act so repealed ; or - ted
(d) aflect any investigation, le_gal proceeding or Temeq
in respect ol any such 1'_1ghl, privilege, obligation
g, liability, penalty, forfeiture or punishmen, b
aforesaid ;
(V4
and any such investigation, legal procceding or remedy may
\ / be instituted, continued or enforced, and any such penalty,
V4 forleiture or punishment may be imposed as if this Act had noy
been passed. !
Powei o, iiake 29. (1) The State qucrmncm may, by_n_otificmion in the
rules. official Gazette, and subject 1o the condition of Pprevious
publication, make rules for carrying out the purposes of this
Act.
1wl without prejudice to the generality
such rules may provide for all or any
(2) In particul
ol the foregoing powe
of the following matters, namely—
(a) the principles on which and the manmer in which
tax may be cxempled or remitted under section §;
(b) the principles on which and the manner in which
the sanctioned hereditary rates may be enhanced
under section 5;
(¢) the form of the return to be furnished under
section 7 and the manner in which it shall be filed ;
(d) the form of declaration to be filed under sub-
section (8) of section 7 ;
(¢) the procedure relating to assessment under section 8 ;
(/) the manner in which and the principles on which
the tax payable by the co-operative society under
the proviso to section 17 shall be determined :
(g) the form of notices required to be issued under the
provisions of this Act and the manner of their
publication ;
(h) the procedure to be followed in appeals, revisions
anq other proceedings under this Act, in cases for
which no specific provisiorr has been made herein;
() the time within which applications may be presenled
under this Act, in cases for which no specific pro-
vision in that behalf has been made herein ;
(7) the fees to be paid in respect of appeals and applica- tions. l.mde.r this Act, in cases for which no sPeafiC
provision in that behalf has been made herein;
(k) the procedure and the form for the maintenance of
books of accounts and other registers, returns arl
statements required for the purposes of this Act;
13
[) the duties of any officer or authority having jurisdic. ( rionn under this Act, the procedure to be &)llm\'cd by such officer and authority T » 10 cases for which no specific provision has been made herein ;
(m) the tansfer of proceedin gs from one authority or officer to another ; and
watters which are to be and may be prescribed (n) the u ) 3 P
under this Act.
9 ANl rules made under this Act shall be laid for not
g-)u'll days belore the State Legislature as soon as they
M“:dc and shall be subject to such modifications as the
(j:dhllll(' may make during the Session i whidh they are so
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