Uttar Pradesh VAT Rules

Power to collect statistics

1. The Commissioner may, by issuing a circular or by publication in the news paper, direct that statistics be collected relating to any matter under this Act.
2. Any officer authorised to collect statistics may, call upon all dealers or class of dealers or a particular dealer to furnish such information, returns or statements as may be required relating to any matter in respect of which statistics are to be collected.
3. Dealer shall be liable to furnish such information within the time allowed.

Tax to be first charge on property

Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by a dealer or any other person under this Act on account of tax, fee, penalty or interest, shall be a first charge on the property of the dealer or such person.

Powers of Authorities under the Act

1. The authorities under the Act mentioned In column (2) shall be under the superintendence and administrative control of the authorities mentioned in column (3) of the table below: -

   Sl. No.	Authorities	Superintendence and control
   (1)	Chairman Settlement Commission, President Tribunal and Commissioner	The State Government
   (2)	Members of the Settlement Commission	Chairman Settlement Commission
   (3)	Members of Tribunal and Registrar of Tribunal	President Tribunal
   (4)	Special Commissioner, Additional Commissioner and Joint Commissioner	Commissioner
   (5)	All other Officers	As may be prescribed

2. The Settlement Commission, President of Tribunal and Commissioner shall have jurisdiction over whole of the State and shall exercise the powers conferred upon, and perform the duties imposed by or under the Act and rules framed thereunder.
3. The Chairman and members of the Settlement Commission shall exercise powers and perform the duties assigned to them under section 70 and rules framed thereunder.
4. President and members of the Tribunal shall exercise the powers and perform the duties assigned to them under sections 61 and 62 and rules framed thereunder.
5. The Commissioner shall exercise the powers and perform the duties assigned to him under the Act and the rules framed thereunder and shall have all powers exercisable by subordinate authorities other than the appellate authority under section 59.
6. Consistent with the provisions of this Act and Rules made thereunder, the Commissioner may issue instructions to officers under his subordination, generally regulating the procedure to be followed in carrying out the provisions of the Act or Rules made thereunder:

   Provided that no order, instructions or directions shall be given by the Commissioner so as to interfere with the discretion of the appellate authority in the exercise of its appellate functions.

7. Subject to general control of the Commissioner-
   • Special Commissioner and all Additional Commissioners shall also exercise powers vested in the Commissioner;
   • all Joint Commissioners and Deputy Commissioners shall exercise the powers conferred upon and perform the duties imposed by or under the Act or the Rules made thereunder, as may be consistently with the Act or the Rules made thereunder, be conferred and assigned to them; and
   • All other officers shall exercise the powers and perform the duties as may be assigned to them under rules framed under this Act.
8. The State Government, for the purpose of carrying out the provisions under the Act or rules framed thereunder, may appoint and, or as the case may be, post such other officers by name or designation as it may deem fit and as may be prescribed.
9. Authorities under the Act shall exercise their powers in the jurisdiction as may be prescribed or as may be notified by the State Government in exercise of the powers vested in it under the Rules.

Repeal, Saving and Transitory Provisions

Repeal and saving

1. The Uttar Pradesh Trade Tax Act, 1948 (U.P. Act No. XV of 1948) is hereby repealed, but such repeal shall not -
   • affect the previous operation of the Act so repealed or anything duly done or suffered thereunder or ;
   • affect any right, privilege, obligation or liability acquired, accrued or incurred under the repealed Act, except the right or privilege accrued under the repealed Act for availing of the facility of industrial concession by way of exemption from or deferment of payment of tax by a dealer who had established new industrial unit in the State of Uttar Pradesh Pradesh or undertaken expansion, modernisation or diversification on an industrial unit; or
   • affect any offence committed against or the violation of the provision of the enactment so repealed or penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act in respect of such right, privilege, obligation, liability, penalty, forfeiture or punishment; or
   • affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act; or
   • revive anything not in force or existing at the time when the repeal takes effect ;

     and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy and an investigation, legal proceeding or remedy as described in clause (d) may be instituted, continued, or enforced under the repealed act shall be deemed to be instituted, continued or enforced, as if the said Act had not been so repealed.

2. Any officer, authorised by the Commissioner under the Uttar Pradesh Trade Tax Act, to exercise powers under 10-B and sub-section (6) of section 13-A of that Act, shall be deemed to have been authorised by the Commissioner to exercise powers under section 60 and sub-section (7) of section 48 respectively under this Act.
3. Any order made or direction issued by the State government or by the Commissioner under the repealed Act, for carrying out purposes of the repealed Act, to the extent the same are not inconsistent with the provisions under this Act, shall be deemed to have been issued under the provisions of this Act.
4. Any amount of tax, penalty or fee, assessed, imposed or payable under the provisions of the repealed Act, shall be paid and recovered in the manner provided under this Act. Amount of interest payable for the period starting on or after the date of the commencement of this Act shall be paid and be recovered in accordance with provisions of this Act.
5. Any amount deposited by or recovered from a dealer or any other person, in excess of amount of tax or penalty or fee payable by him under the provisions of the repealed Act, shall first be adjusted towards any amount outstanding against such person under the repealed Act and thereafter remaining excess amount towards any amount outstanding either under this Act or under the Central Sales Tax Act 1956, and remaining amount alongwith interest, if any payable, shall be refunded to such person in accordance with provisions of this Act.
6. Any security or additional security furnished under the provisions of the repealed Act, shall be deemed valid for the purposes under this Act only upon furnishing an undertaking from the surety to this effect in the prescribed form and manner within thirty days from the date of the commencement of this Act.

   Provided that in appropriate cases, the assessing authority may extend the time for furnishing undertaking from sureties.