WHEREAS, the State Government is satisfied that it is expedient so to do in public interest.

NOW, THEREFORE, in exercise of the powers conferred by sub-section (6) of section 4 of The Uttarakhand Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to order that with effect from the date of the publication of this notification in Gazette, no tax shall be payable by a dealer under the said Act, on the turnover of sale of-

(a) Motor Cycle, Scooter, Moped, including battery operated vehicles (sale value limit maximum 70 thousand rupees);

(b) Light motor vehicles including S.U.V. having the capacity of maximum seven seats including driver's seat for personal use (sale value limit maximum 5 lakh rupees).

to the members of Armed Forces of Indian/Other Defence Establishments or Defence Ex-Servicemen posted or residing, as the case may be, within the State of Uttarakhand through Canteen Stores Department/Military Canteen on the basis of authority letter issued by an officer not below the rank of Commanding Officer recommending sale to the said persons without charging tax under the said Act, subject to the following conditions-

Conditions

(i) two copies of the authority letter shall be issued to the dealer out of which one copy shall be sent to the assessing authority of the dealer. The dealer shall submit one copy of the authority letter to the assessing authority along with the annual return.

(ii) the dealer shall annex a list or sales made against the authority letter with the periodical return.

(iii) the facility of purchase of four wheeler vehicle to a serving or ex-serviceman shall be available only once;

(iv) Motor Cycle, Scooter, Moped or Light Motor Vehicles purchased under the facility given under this notification shall not be transferred to any person except the wife/husband/son/daughter or any serving or ex-serviceman within the period of ten years from the date of purchase. In this connection an entry shall be recorded on the registration certificate of the vehicles by the registering authority of the transport department;

(v) the concerning officers shall ensure the entry of purchase of vehicles in the service record of the serving military personnel or in other records of the ex-serviceman;

(vi) for whole of the State the yearly number for vehicles mentioned at serial number (a), shall be limited to three hundred and fifty and for vehicles mentioned at serial number (b), shall be limited to one hundred and fifty. Area Manager, Canteen Stores Department, Depot, 61, E.C. Road Araghar, Dehradun Shall ensure that the number of authority letters issued in a year remains confined within the limit prescribed by the Government.

By Order,

(RADHA RATURI)

SECRETARY, FINANCE.