Uttar Pradesh VAT Rules

Miscellaneous

Objections to jurisdiction

1. No objection as to the territorial or pecuniary jurisdiction of any assessing authority shall be allowed by any appellate or revising authority or the Tribunal, unless such objection was taken before the assessing authority at the earliest possible opportunity and unless, in the opinion of the appellate or revising authority or the Tribunal, as the case may be, a failure of justice has in fact been occasioned thereby.
2. Where any assessment is set aside or quashed merely on the ground of want of territorial or pecuniary jurisdiction of the assessing authority or on any other ground of a like nature not affecting the substance, any tax already paid by the assessee, to the extent of the liability admitted by him shall not be refundable to him, in consequence of the assessment being so set aside or quashed.

Indemnity

No suit, prosecution or other legal proceedings shall lie against any servant of the Government for anything, which is in good faith done or intended to be done under this Act or the Rules made thereunder.

Bar to certain proceedings

No assessment made and no order passed under this Act or the rules made thereunder by any authority shall be called in question in any Court, and, save as is provided in this Act, no appeal or application for revision or review shall lie against any such assessment or order.

Certain information to be confidential

1. All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or of the rules made thereunder, or in any evidence given or affidavit or deposition made in the course of any proceedings under the Act or the rules made thereunder, or in any record of any proceedings relating to the recovery of a demand prepared for the purpose of the Act or the rules made thereunder, shall be treated as confidential.
2. Nothing in sub-section (1) shall apply to the disclosure of any such particulars-
   • for the purpose of any investigation of, or prosecution for any offence under this Act or under the Indian Penal Code, 1860, or under any other enactment for the time being in force; or
   • to any person acting in the execution of the Act or the rules made thereunder where it is necessary to disclose the same to him for the purposes of the Act or the rules made thereunder; or
   • occasioned by the lawful employment under the Act or the rules made thereunder of any process for the recovery of any demand; or
   • to a Civil Court in any suit to which the Government are a party, which relates to any matter arising out of any proceedings under the Act or the rules made thereunder; or
   • occasioned by the lawful exercise by a public servant of his powers under the Indian Stamps Act, 1899, to impound an insufficient stamped document; or
   • to an officer of Central Government or the Government of any State, for the purpose of enabling that Government to levy or realise any tax imposed by it; or
   • to an officer of the Central or the State Government for the purposes of making any inquiry against any Government servant; or
   • for purposes of audit of public accounts.

Power to make rules

1. The State Government may make rules to carry out the purposes of this Act.
2. In particular and without prejudice to the generality of the foregoing powers, such rules may provide for-
   • all matters expressly required or allowed by this Act to be prescribed;
   • the licensing of persons engaged in the sales or purchase of goods and the imposing of condition in respect of the sale for the purpose of enforcing the provisions of this Act;
   • the determination of the turnover for the purpose of assessment of tax under this Act;
   • compelling the submission of returns and the production of documents and enforcing the attendance of a person and examining them on oath or affirmation;
   • the appointment, duties and powers of the officers appointed for the purpose of enforcing the provisions of this Act;
   • generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;
   • refunds of amounts deposited under sub-section(1) of Section 43, the procedure for such refunds and the period within which they may be made;
   • the custody of the goods seized under section 46; and
   • the matters which are to be or may be prescribed;
3. The power to make Rules conferred by this section shall be subject to condition of the rules being made after previous publication for a period of not less than four weeks:

   Provided that if the State Government is satisfied that circumstances exist which render it necessary for it to take immediate action, it may make any rule without such previous publication.

4. All rules made under this section shall be published in the Gazette and upon such publication shall have effect immediately as if enacted in this Act.