LexThe UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976
Uttarakhand · state statute
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mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976
¿mRrj izns”k vf/kfu;e la[;k 36] 1976À
THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976
[U. P. Act No. XXXVI of 1976]
2
mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 19761
¿mRrj izns”k vf/kfu;e la[;k 36] 1976À
mRrj izns”k fo/kku lHkk us fnukad 4 uoEcj] 1976 rFkk mRrj izns”k fo/kku ifj’kn ~
us fnukad 8 uoEcj] 1976 dh cSBd esa Lohd`r fd;kA
^^Hkkjr dk lafo/kku** ds vuqPNsn 200 ds vUrxZr jkT;iky us fnukad 17 uoEcj]
1976 dks vuqefr iznku dh rFkk mRrj izns”k ljdk jh vlk/kkj.k xtV esa fnukad 19 uoEcj]
1976 dks izdkf”kr gqvkA
mRrj izns”k esa Ik”kqvksa ds Ø; ij dj dk mn~xzg.k djus ds fy,
vf/kfu;e
Hkkjr x.kjkT; ds lRrkbZlosa o’kZ esa fuEufyf[kr vf/kfu;e cuk;k tkrk gS %&
v/;k;&1
izkjfEHkd
1&& ¼1½ ;g vf/kfu;e mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976 dgk tk;sxkA Lkaf{kIr uke] foLrkj
vkSj izkjEHk
¼2½ bldk foLrkj lEiw.kZ mRrj izns”k esa gksxkA
¼3½ ;g ,sls fnukad ls izo`Rr gksxk] ftls jkT; ljdkj] vf/klwpuk }kjk] bl fufeRr
fu;r djsA
2&& bl vf/kfu;e esa %& IkfjHkk’kk,a
¼,d½ ^vihy izkf/kdkjh dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr
Ik”kq&dj vihy izkf/kdkjh ls gS]
¼nks½ ^fu/kkZj.k izkf/kdkjh* dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr
Ik”kq&dj fu/kkZj.k izkf/kdkjh ls gS]
¼rhu½ ^Ik”kq* dk rkRi;Z xk;] HkSal] ÅaV] gkFkh] ?kksM+k] xngk] VV~Vw] cdjh]
HksM] ;k lwvj ;k muesa ls fdlh dh lUrfr ls gS] pkgs og uj gks ;k eknk vkSj
fdlh Hkh mez dk gks]
¼pkj½ ^Ik”kq Ø;&dj* ;k ^dj* dk rkRi;Z bl vf/kfu;e ds v/khu
mn~xzg.kh; dj ls gSA
¼ikap½ ^laxzg izkf/kdkjh* dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr
Ik”kq&dj laxzg izkf/kdkjh ls gS]
¼N%½ ^cktkj* dk rkRi;Z ,sls {ks= vkSj ,sls vof/k ds Hkhrj] tks fofgr dh
tk;] yxus okys gkV] esyk ;k izn”kZuh ls gS] tgka Ik”kqvksa ds foØ; dk laO;ogkj
O;kid :Ik ls r; fd;k tk;] ntZ fd;k tk; ;k lEiUu fd;k tk;A
1- mn~ns”;ksa vkSj dkj.kksa ds fooj.k ds fy;s fnukad 11 uoEcj] 1976 bZ- dk ljdkjh vlk/kj.k xtV nsf[k;sA
3
¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 3&6À
¼lkr½ ^dher* dk rkRi;Z Ik”kq Ø; djus ds fy, izfrQy ds :Ik esa Øsrk
}kjk udn ;k oLrq ds :Ik esa nh xbZ ;k ns; jkf”k ls gS vkSj tc og oLrq :Ik esa
gks rks mlds cjkcj udn jkf”k ls gS vkSj dher esa fxjoh ds laO;ogkj dh fLFkfr
esa] fxjoh ls izkIr jkf”k Hkh lfEefyr gSa]
¼vkB½ ^Øsrk* dk rkRi;Z cktkj esa Lo;a viuh vksj ls ;k nwljs dh vksj ls
Ik”kq Ø; djus oky s O;fDr ls gS vkSj mlesa cktkj esa fxjoh j[ks x;s Ik”kq dk
i.Menkj Hkh lfEefyr gS]
¼ukS½ ^foØ;* dk rkRi;Z dher ds cnys esa LokfeRo ds vUrj.k ls gS] vkSj
blesa fxjoh dk vUrj.k Hkh lfEefyr gS vkSj in ^Ø;* dk rn~uq:Ik vFkZ yxk;k
tk;xk]
¼nl½ ^^foØsrk* dk rkRi;Z cktkj esa Lo;a viuh vksj ls ;k fdlh nwljs dh
vksj ls Ik”kq dk foØ; djus okys O;fDr ls gSA
v/;k; 2
dj dk vf/kjksi.k
3&& jkT; ljdkj }kjk bl fufeRr vf/klwfpr fnukad ij vkSj fnukaad ls] cktkj esa
Ik”kq ds foØ; ds izR;sd laO;ogkj ij] vuqlwph esa nh xbZ nj ij] Øsrk }kjk jkT; ljdkj
dks dj fn;k tk;xk] tks Ik”kq Ø;&dj dgyk;sxkA
Ik”kq ds Ø; ij dj dk
mn~xzg.k
Li’Vhdj.k & ftl LFkku ij cktkj yxrk gS] ml LFkku ls ikap fdyksehVj ds
Hkhrj fdlh Hkh LFkku ij fd;s x;s Ø; dks cktkj esa fd;k x;k Ø; le>k tk;sxkA
4&& Tkgka fdlh laO;gkj ds lEc?k esa bl vf/kfu;e ds v/khu dksbZ dj ns; gks]
ogka fdlh vU; mRrj izns”k vf/kfu;e ds v/khu Ik”kq ds Ø; ;k foØ; ij dksbZ] dj midj
“kqYd ;k vU; mn~xzg.k ns; ugha gksxkA
vU; dj ls NwV
5&& jkT; ljdkj] tulk/kkj.k ds fgr esa] vf/klwp uk }kjk fdlh Øsrk ;k Øsrkvksa
ds fdlh oxZ dks dj ds Hkqxrku ls NwV ns ldrh gSA
jkT; ljdkj dks NwV nsus
dh “kfDr
v/;k; 3
dj vkSj “kkfLr dh olwyh
6&& jkT; ljdkj] vf/klwpuk }kjk] fdlh fof”k’V {ks= ;k fof”k’V cktkj ds fy;s
fdlh O;fDr dks] pkgs uke ls ;k inuke ls &&
Ikzkf/kdkfj;ksa dh fu;qfDr
¼d½ dj vkSj “kkfLr dk fu/kkZj.k dk;Z djus vkSj fdlh vU; dk;Z dks] tks
fofgr fd;k tk;] djus ds fy, Ik”kq&dj fu/kkZj.k izkf/kdkjh(
¼[k½ bl vf/kfu;e esa micaf/kr vihy dh lquokbZ vkSj mldk fuLrkj.k
djus ds fy, ^Ik”kq&dj vihy izkf/kdkjh(
¼x½ bl vf/kfu;e ds v/khu dj vkSj “kkfLr dk laxzg ;k mls olwy djus
ds fy;s ^Ik”kq&dj laxzg izkf/kdkjh* fu;qDr dj ldrh gSA
4
¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 7&11À
ijUrq ,d ls vf/kd {ks= ;k cktkj esa ,d gh dk;Z ds f y;s ,d gh
izkf/kdkjh fu;qDr fd;k tk ldrk gS ;k] fdlh fof”k’V {ks= ;k cktkj esa ,d gh
dk;Z ds fy;s ,d ls vf/kd O;fDr fu;qDr fd;s tk ldrs gSaA
7&& ¼1½ jkT; ljdkj] fdlh cktkj esa dj laxzg dk vf/kdkj] lkoZtfud uhyke
;k vkilh ckrphr }kjk] ,d ckj esa nks o’kZ ls vuf/kd vof/k ds fy;s ,slh “krksaZ vkSj
micU/kksa ij] tSlh jkT; ljdkj mfpr le>s] fdlh O;fDr dks iV~Vs ij ns ldrh gSA
dj laxzg dk vf/kdkj
Bsds ij nsuk
¼2½ mi/kkjk ¼1½ ds v/khu iV~Vk dh fLFkfr esa iV~Vsnkj dks vkSj mlds }kjk dj dk
laxzg djus ds iz;kstu ds fy;s mlds vfHkdrkZ ds :Ik esa fu;qDr izR;sd O;fDr dks bl
vf/kfu;e ds v/khu fu;qDr laxzg izkf/kdkjh le>k tk;xkA
8&& ¼1½ /kkjk 6 ds v/khu laxzg izkf/kdkjh ds :Ik esa fu;qDr ,sls O;fDr ls] tks
ljdkjh lsok esa u gks] ,slh Ik;kZIr izfrHkwfr nsus dh vis{kk dh tk;xh] ftlls bl vf/kfu;e
ds v/khu olwy dh xbZ jkf”k dk ljdkjh dks’kkxkj esa tek fd;k tkuk lqfuf”pr gks tk;A
izfrHkwfr
¼2½ /kkjk 7 dh mi/kkjk ¼1½ ds v/khu iV~Vsnkj ls vis{kk dh tk;xh fd og iV~Vs dh
“krksaZ vkSj fucU/kuksa dk lE;d~ ikyu djus ds fy;s ,sl h izfrHkwfe ns] tSlh] jkT; ljdkj
funs”k nsA
9&& ¼1½ dj dh ekax djus ij Hkqxrku u djus dh fLFkfr esa] laxzg izkf/kdkjh Ik”kq
dk vf/kxzg.k dj ldrk gS vkSj bl izdkj vf/kxzg.k djus ;k Ik”kq dks fu/kkZj.k izkf/kdkjh ds
le{k izLrqr fd;k tk;xkA
Ik”kqvksa dk vfH kxzg.k djus
dh “kfDr
¼2½ ;fn Ik”kq dk vfHkxzg.k fd;s tkus ds 24 ?kaVs ds Hkhrj dj vkSj vf/kjksfir
“kkfLr] ;fn dksbZ gks] vkSj vfHkxzg.k ls mRiUu O;; dk Hkqxrku dj fn;k tk; rks Ik”kq dks
NksM+ fn;k tk;sxkA
¼3½ ;fn mi/kkjk ¼2½ esa mfYyf[kr nksuksa dk Hkqx rku mDr vof/k ds Hkhrj u fd;k
tk; rks fu/kkZj.k izkf/kdkjh Ik”kq dks csp ldrk gS vkSj dj] vf/kjksfir “kkfLr] ;fn dksbZ gks]
vkSj ,sls vfHkxzg.k vkSj foØ; ds dkj.k gq, O;; dks dkVus ds Ik”pkr~ vf/kos”k] ;fn dksbZ gks]
Ik”kq ds Lokeh dks ykSVk nsxk(
IkjUrq fu/kkZj.k izkf/kdkjh }kjk fd;s x;s ,sls foØ; ij bl vf/kfu;e ds v/khu Øsrk
}kjk dksbZ dj ns; ugha gksxkA
10&& ;fn dksbZ Øsrk Ø; ds le; ;k fofgr vof/k ds Hkhrj vius }kjk ns; dj
dh lEiw.kZ jkf”k dk Hkqxrku ugha djrk gS rks og ns; dj ds vfrfjDr fu/kkZj.k izkf/ kdkjh
}kjk vf/kjksfir “kkfLr dk Hkh nsunkj gksxk(
dj dk Hkqxrku u djus
ds fy, “kkfLr
IkjUrq Øsrk dks lquokbZ dk volj fn;s fcuk dksbZ “kkfLr vf/kdjksfir ugha dh
tk;xh] ijUrq ;g Hkh fd “kkfLr dh jkf”k vnRr dj dh jkf”k ls ikap xqus vf/kd u gksxhA
11&& Lakxzg izkf/kdkjh vius }kjk olwy dh x;h leLr jkf”k dks olwy djus ds
fnukad ls rhu fnu ds Hkhrj ljdkjh dks’kkxkj es tek djsxk ] ftlds u djus ij] og bl
izdkj olwy dh xbZ jkf”k ds vfrfjDr] fu/kkZj.k izkf/kdkjh }kjk vf/kjksfir “kkfLr dk nsunkj
gksxk(
dks’kkxkj esa tek djuk
vkSj O;fdr Ø; ds fy;s
“kkfLr
5
¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 12&14À
IkjUrq mls lquokbZ dk volj fn;s fcuk dksbZ “kkfLr vf/kjksfir ugha dh tk;xh %
IkjUrq ;g Hkh fd “kkfLr dh jkf”k mlds }kjk ns; /kujkf”k ls vf/kd u gksxhA
12&& bl vf/kfu;e ds v/khu ns; dj] ;k “kkfLr dh jkf”k ;k vU; jkf”k] fu/kkZj.k
izkf/kdkjh ds izek.k&Ik= ij Hkw&jktLo dh odk;k dh Hkkafr olwy dh tk ldsxhA
Hkw&jktLo ds :I k esa
clwyh
v/;k; 4
vihy
13&& ¼1½ dj fu/kkZj.k ;k /kkjk 10 ;k /kkjk 11 ds v/khu “kkfLr vf/kjksfir djus ds
vkns”k ls O;fFkr dksbZ O;fDr] mls vkns”k dh lalwpuk ds fnukad ls rhu fnu ds Hkhrj
vihy izkf/kdkjh dks fofgr jhfr ls vihy dj ldrk gS(
vihy
IkjUrq dksbZ ,slh vihy xzg.k ugha dh tk;xh tc rd fd mlds lkFk vihy izLrqr
djus okys O;fDr ds ikl fu/kkZj.k dj vksj vf/kjksfir “kkfLr dh] ;fn dksbZ gks] de ls de
vk/kh jkf”k dk Hkqxrku djus dk lUrks’kizn lcwr u gksA
¼2½ vihy izkf/kdkjh mi/kkjk ¼1½ esa fufnZ’V vof/k dh lekfIr ds Ik”pkr~ vihy
xzg.k dj ldrk gS ;fn mldk lek/kku gks tk; fd mDr vof/k ds Hkhrj vihy izLrqr u
djus dk iz;kZIr dkj.k FkkA
¼3½ vihy izkf/kdkjh] vihykFkhZ dks lquokbZ dk volj nsus ds Ik”pkr~ vihy ij ,sls
vkns”k nsxk] tSlk og mfpr le>s vkSj og vkns”k vfUre gksxkA
v/;k; 5
izdh.kZ
14&& fu/kkZj.k izkf/kdkjh vkSj vihy izkf/kdkj h dks bl vf/kfu;e ds micU/kksa dks
dk;kZfUor djus ds iz;kstukkFkZ] fuEufyf[kr ckrksa ds lEcU/k esa ogha “kfDr;ka gksxh] tks fdlh
okn ij fopkj djrs le; flfoy izfØ;k lafgrk] 1908 ds v/khu fdlh flfoy U;k;ky; es
afufgr gSa %&
mifLFkr gksus vkfn ds
fy, ck/; dju s dh
“kfDr
¼d½ fdLkh O;fDr dks mifLFkr gksus ds fy;s ck/; djuk vkSj “kiFk ;k
izfrKku ij mldh ijh{kk djuk]
¼[k½ dksbZ nLrkost izLrqr djus ds fy;s ck/; djuk]
¼x½ fdlh lk{kh ds lk{; ;k LFkkuh; vUos’k.k ;k ys[kksa dh ijh{kk ds fy,
deh”ku tkjh djuk] vkSj
¼?k½ ,slk vUrfje vkns”k nsuk tSlk U;k; ds mn~ns”; ds fy, vko”;d gks]
vkSj bl vf/kfu;e ds v/khu ,sls izkf/kdkjh ds le{k fdlh dk;Zokgh dks Hkkjrh;
naM lafgrk dh /kkjk 193 vkSj 228 ds iz;kstukFkZ U;kf;d dk;Zokgh le>k tk;xkA
6
¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 15&17À
15&& fu/kkZj.k izkf/kdkjh ;k vihy izkf/kdkjh fu/kkZj.k ;k vihy ds fuLrkj.k ds
fnukad ls ,d o’kZ ds Hkhrj fdlh le;] ;FkkfLFkr] fu/kkZj.k ;k vihy ds vfHkys[k esa izR;{k
fdlh Hkwy dk lq/kkj dj ldrk gS %
Hkwy lq/kkj
IkjUrq dksbZ ,slk lq/kkj] ftlls Øsrk dk nkf;Ro c<+ tk;] Øsrk dk lquokbZ dk
volj fn, fcuk ugha fd;k tk;xkA
16&& bl vf/kfu;e ds v/khu fn;s fdlh vkns”k ij vkifRr djus ds iz;kstukFkZ
fdlh U;k;ky; esa dksbZ ckn xzkº; ugha gksxk vkSj bl vf/kfu;e ds v/khu ln~HkkoiwoZd dh
x;h fdlh ckr ds fy;s fdlh izkf/kdkjh ;k jkT; ljdkj ds fo#) dksbZ vfHk;kstu] okn ;k
vU; dk;Zokgh ugha dh tk ldsxhA
Okknksa vkSj dk;Z okfg;ksa
ij jksd
17&& ¼1½ jkT; ljdkj] vf/klwpuk }kjk] bl vf/kfu;e ds iz;kstuksa dks dk;kZfUor
djus ds fy, fu;e cuk ldrh gSA
fu;e
¼2½ iwoZxkeh “kfDr dh O;kidrk ij izfrdwy izHkko Mkys fcuk] ,sls fu;eksa esa fuEu
fyf[kr dh O;oLFkk dh tk ldrh gSA
¼d½ {ks= ds vuqlkj cktkj dk ifjlheu vkSj mldh vof/k]
¼[k½ jhfr] ftlds vuqlkj dj dk fu/kkZj.k] Hkqxrku ;k laxzg fd;k tk;xk]
¼x½ fofHkUu izkf/kdkfj;ksa }kjk j[ks tkus okys izi= vkSj jftLVj]
¼?k½ /kkjk 7 ds v/khu dj dk laaxzg djus dks Bsds ij nsus dh jhfr]
¼³½ /kkjk 9 ds v/khu Ik”kq dk vfHkxzg.k] mldh vfHkj{kk vkSj mls NksM+uk]
¼p½ /kkjk 13 ds v/khu vihy dk izi= vkSj mls djus dh jfr vkSj ml
ij ns; U;k;ky; Qhl]
¼N½ bl vf/kfu;e ds v/khu d`R;ksa dk fuoZgu djus esa fdlh vf/kdkjh ;k
izkf/kdkjh }kjk vuqlj.k dh tkus okyh izfØ;k]
¼t½ vf/kd olwy dh x;h jkf”k dks okil djuk]
¼>½ cktkj esa Ik”kq dh fcØh djus okys foØsrk }kjk ;k ml O;fDr }kj k]
ftldh Hkwfe ij cktkj yxs] fu/kkZj.k izkf/kdkjh dks nh tkus okyh lwpukA
¼´½ uksfVl vkSj vkns”k rkehy djus dk izi= vkSj mldh jhfr]
¼V½ dksbZ vU; fo’k;] ftls fofgr fd;k tkuk gks ;k fd;k tk;A
7
¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿vuqlwphÀ
vuqlwph
¿/kkjk 3 nsf[k,À
Ik”kq dk uke Ikzfr Ik”kq dh nj
#0
1- cdjk@cdjh ;k HksM+@HksM+h -- -- -- 3
2- HkSalk dk cPpk ¼uj½ -- -- -- 5
3- ÅaV dk cPpk ¼uj ;k eknk½ -- -- -- 5
4- xk; dk cPPkk ¼eknk½ -- -- -- 5
5- lqvj -- -- -- 5
6- HkSl dk cPpk ¼eknk½ -- -- -- 10
7- xk; dk cPPkk ¼uj½ -- -- -- 10
8- x/kk ¼uj ;k eknk½ -- -- -- 10
9- xk; -- -- -- 15
10- [kPpj ;k VV~Vw ¼uj ;k eknk½ -- -- -- 15
11- HkSalk ¼uj½ -- -- -- 20
12- ?kksM+k ;k ?kksM+h -- -- -- 20
13- ÅaV ¼uj ;k eknk½ -- -- -- 25
14- HkSalk ¼eknk½ -- -- -- 30
15- cSy ;k lkaM+ -- -- -- 30
16- gkFkh ¼uj ;k eknk½ -- -- -- 50
8
THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 19761
[U. P. Act No. XXXVI of 1976]
[Passed in Hindi by the Uttar Pradesh Legislative Assembly on November 4, 1976
and by the Uttar Pradesh Legislative Council on November 8, 1976,
Received the assent of the G overnor on November 17, 1976 under Article 200 of
‘the Constitution of India ’, and was published in the Uttar Pradesh Gazette . Extraordinary
dated November 19, 1976]
AN
ACT
to provide for the levy of a tax, on the purchase of cattle in Uttar Pradesh.
It is hereby enacted in the Twenty-seventh Year of the Republic of India as follows.
CHAPTER I
Preliminary
Short title,
extent and
commencement
1. (1) This Act may be called the Uttar Pradesh Cattle Purchase Tax
Act, 1976.
(2) It extends to the whole of Uttar Pradesh.
(3) It shall come into force on such d ate as the State Government
may, by notification, appoint in that behalf.
Definitions 2. In this Act--
(i) "appellate authority" m eans the Cattle Tax Appellate
Authority appointed under this Act
(ii) "assessing authority" m eans the Cattle Tax Assessing
Authority appointed Linder this Act;
(iii) "cattle" means a cow, buffalo, camel, elephant, horse.
donkey, pony, goat, sheep or swine o r 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 sett led, entered into or
effected held within such area and such period as may
be prescribed ;
1. For Statement of objects and reasons, see U. P. Gazette extraordinary dated November 11, 1976.
9
[The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 3-6]
(vii) "price" means the amount paid or payable by the purchaser
as consideration for the purchase of cattle whether in cash
or kind and when in kind its cas h equivalent and in case
of a transaction of p ledge, also includ es the amount
secured by the pledge ;
(viii) "purchaser" means a person purchasing cattle in a market,
whether on his own behalf or on behalf of another, and
includes a pawnet of a cattle pledged in a market:
(ix) "sale" means a transfer of ownership in exchange for a
price, and includes a transaction of pledge, and the term
purchase" shall be construed correspondingly ;
(x) "seller" means a person selling cattle in the market whether
on his own behalf or on behalf of another.
CHAPTER II
Imposition of the Tax
Levy of tax on
purchase of
cattle
3. On and from the date notified by the State Government in this
behalf there shall be paid to the State Government b y the
purchaser in a ma rket, a tax to be called cattle purchase fax, on
every transaction of sale of cattle at the rate given in the
Schedule.
Explanation-A purchase made at any place within the radius of
five kilometres of the place where a market is being held shall
be deemed' a be a purchase in the market.
Exemption from
other taxes
4. No tax, cess, duty or other levy on the sale or purchase of cattle,
under any other Uttar Prade sh Act shall be payable where in
respect of transaction a tax is payable under this Act.
Power of the
State Government
to exempt
5. The Sta te Government may, in the interest of the general
public, by notification exempt any pur chaser or class of
purchasers from the payment of the tax.
CHAPTER III
Realization of the tax and penalty
Appointment of
authorities
6. The State Government ma y by notification appoint for a
particular area or a particular market any person, either by name
or by designation-
(a) a "Cattle Tax Assessing Authority" to perform the functions
of assessing the tax and penalty and to perform any other
function as may be prescribed;
(b) a "Cattle Tax Appellate Authority" to hear and dispose of
appeals provided for in this Act;
(c) a "Cattle Tax Collecting Authority" to collect or realize the
tax and penalty under this Act;
10
[The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 7-11]
Provided that the same Autho rity may be appointed for the
same function in more .than one a rea or market or, more, than one
person may be appointed for the same functions in a particular area
or market.
Forming out of
the right to
collect the tax
7. (1) The State Go vernment may lease the right to collect the tax in a
market, to any person by public auction or' by private negotiations,
for a period not exceeding two years at anyone time, on such terms
and conditions as the State Government may deem fit.
(2) In the case of lease under sub -section (1) the lease and every person
appointed by him as his agent for the purpose of collection of the tax
shall be deemed to be a collect ing authority appointed under this
Act.
Security
8. (1) A person not in the service of the Government, appointed Collecting
Authority under s ection 6 shall be required to fu rnish security
adequate to ensure the deposit in Government Treasury of the
realizations made under this Act.
(2) A lessee under sub-section (1) of section 7 shall be required to furnish
such security. for due fulfillment of the terms and conditions or the
lease as the State Government may direct:
Power of
seizure of cattle
9. (1) In case or non -payment of the tax on demand, it he Collec ting
Authority may seize the cattle and upon , such seizure the cattle shall
be produced before the assessing authority.
(2) If the tax, together with penalty if any imposed, and exp enses arising
from such seizure is paid within 24 hours from the seizure the cattle
shall be released.
(3) If the dues mentioned in sub -section (2) are not paid within the said
period the assessing authority may sell. the cattle and after deducting
the tax, the penalty, if any, imposed and the expenses occasioned by
such seizure and sale, refun d the balance, if any, to the owner of the
cattle;
Provided that no tax under this Act shall be payable by the
purchaser at such sale by the assessing authority.
Penalty for non
payment of the
tax
10. If a purchaser fails to pay the entire amount of the tax payable by
him at the time of purchase or wi thin the prescribed period, he shall
be liable to pay i n addition to t ax due, penalty as imposed by the
assessing authority :
Provided that no penalty shall be imposed without giving to
the purchaser an opportunity of being heard :
Provided further that the amount of penalty shall not exceed
five times the amount of the tax remaining unpaid.
Deposit in
Treasury and
penalty on
default
11. The Collecting Authority shall deposit all amount realized by him in
the Government Treasury within three days of realization failing
which he shall be liable to pay, besides the amount so realized, a
penalty imposed by the assessing authority;
11
[The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 12-14]
Provided that no penalty shall be imposed without
giving him an opportunity of being heard;
Provided further that the amount of penalty shall not
exceed the amount of money due from him.
Recovery as
land revenue
12. Any amou nt of the ta x, penalty or other amount due under this
Act, shall be recoverable as arrears of land revenue on a certificate
of the assessing authority.
CHAPTER IV
Appeals
Appeals 13. (1) Any person aggrieved by an order assessing the tax, or Imposin g
penalty under section 10 or section 11 may Within thirty days of
the order being communicated to him, appeal to the appellate
authority in the prescribed manner;
Provided that no suc h appeal shall be entertained unless it
is accompanied by satisfactory p roof of payment of not less than
one-half of the tax assessed and penalty, if any; imposed on the -
person preferring the appeal.
(2) The appellate authority may admit an appeal after the expiry of the
period referred to in sub -section (1) if it is satisf ied that there was
sufficient cause for not preferring the appeal within that period.
(3) The appellate authority shall, after affording 'the appellant an
opportunity of being heard, pass such order in the appeal as it
thinks fit and that order shall be final.
CHAPTER V
Miscellaneous
Power to
enforce
attendance
etc.
14. For the purposes of c arrying out the provisions of t his Act the
assessing authority and the appell ate authority shall have the same
powers as are vested in a civil court under the Code of Civil
Procedure, 1908 while trying a suit in respect of-
(a) enforcing attendance of any person and examining him on
oath or affirmation;
(b) compelling the production of any documents;
(c) issuing Commission for the examination of any w itness or for
local investigation or for examination of accounts; and
(d) passing such interim orders as may be necessary in the ends of
justice;
and any proceeding before such authority under this deemed to be
a judicia l proceeding for the purposes of section 193 and 228 of the
Indian Penal Code.
12
[The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section
15-17]
Rectification of
mistakes
15. The assessing authority or the appellate authority may, at any
time within' one year from the date of assessment or disposal of
appeal, rectify any mistake apparent on the face of the record of
the assessment or appeal, as the case may be :
Provided that no rectification having the effect of
enhancing the liability of the purchaser shall be made without
allowing him an opportunity of being heard.
Bar to suits and
proceedings
16. No suit shall lie in any court for the purpose of questioning any
order made under this Act, and no prosecution, suit or other
proceeding shall lie against any a uthority or the State
Government for anything done in good faith under this Act.
Rules 17. (1) The State Government may, by notification make rul e to carry
out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing powers such
rules may provide for-:
(a) the delimitations of a market according to area and period
;
(b) the manner in which the tax shall be assessed paid or
collected;
(c) the forms and, registers to be maintained by tile
various authorities;
(d) the mann er of farmi ng out under section 7 the
collection of tax;
(e) the seizure, custody and releas e of cattle under
section 9;
(f) the form and man ner of appeal under section 13 and the
court fee payable thereon;
(g) the procedure to be followed by any officer or authority in
the performance of functions under this Act ;
(h) the making of refunds of amounts realised in excess ;
(i) the information to be furnish ed to the assessing authority
by a seller selling cattle in a market or by a person on
whose land such market is held;
(j) the forms and the manner of service of notices And orders;
(k) any other matter which is to be, or may be prescribed.
13
[The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Schedule]
SCHEDULE
(See Section 3)
Name of cattle Rate of the tax per
head Rs.
1. Goat or Sheep (male or female)
2. Buffalo Calf (male)
3. Camel Calf (male or female)
4. Cow Calf (female)
5. Swine
6. Buffalo Calf (female)
7. Cow Calf (male)
8. Donkey (male or female)
9. Cow
10. Mule or poney (male or female)
11. Buffalo (male)
12. Horse or mare
13. Camel (male or female).
14. Buffalo (female)
15· Bullock or Bull
16. Elephant (male or female)
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
3
5
5
5
5
10
10
10
15
15
20
20
25
30
30
50