Uttar Pradesh VAT Rules

Facility for sick industrial units

1. notwithstanding anything contained in sub-section (1) and sub-section (2) of section 33 and section 39, but subject to such conditions, as may be deemed fit to be imposed, the State Government may allow the deferment of payment of any existing or future dues payable by an industrial unit under the provisions of this Act or allow payment of such dues in such number of instalments as may be specified, if such industrial unit is declared a sick unit in accordance with the guidelines specified in this behalf by an authorised body constituted by the Central Government or the State Government in connection with the rehabilitation of sick industrial units, and is approved for rehabilitation by an approved agency, appointed by the Central Government or the State Government.
2. Notwithstanding anything contained in section 32, the State Government may set aside an order of assessment or penalty passed ex-party against a sick unit and direct fresh disposal of the case in accordance with law.

Fees in certain cases

1. Subject to other provisions under the Act, the fee payable on a memorandum of appeal or other applications under this Act filed or moved shall be as follows:

   On a memorandum of appeal under section 59.	Two percent of the amount of tax, fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees.
   On a memorandum of appeal under section 61.	Seven and a half per cent of the amount of tax, fee or penalty in dispute, subject to a minimum of five hundred rupees and maximum of two thousand one hundred rupees.
   On an application under section- 64	One Hundred rupees.
   On any other application-
   When addressed to the Commissioner or the Revising Authority or the Tribunal or the Settlement Commission	Twenty rupees
   When addressed to any other officer or authority.	Ten rupees.

2. The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:

   Provided that where the amount of fee payable does not exceed fifty rupees, the same may be paid in court fee stamps.

3. No fee shall be payable in respect of:-
   • an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder.
   • an application in which only information is sought and in which no specific relief is prayed for ; and
   • an application under section 64, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.

Transfer to defraud revenue void

1. Where, during the pendency of any proceedings under this Act. any person liable to pay any tax or other dues creates a charge on, or transfers any movable or immovable property belonging to him in favour of any other person with the intention of defrauding any such tax or other dues, such charge or transfer shall be void as against any claim in respect of any tax or other dues payable by such person as a result of the completion of the said proceedings:

   Provided that nothing in this section shall impair the rights of a transferee in good faith and for consideration.

2. Nothing in sub-section (1) shall apply to a charge or transfer in favour of a banking company as defined in the Banking Regulation Act, 1949 ( Act X of 1949) or any other financial institution specified by the State Government by notification in this behalf.

Power to issue notifications

Where the State Government is satisfied that it is necessary so to do in the public interest, it may issue notification wherever required under the provision of this Act so as to make it effective from a date not earlier than six months from the date of issuance of such notification:

Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section.