In pursuance of the provisions of clause (3) of article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Mulya Samvardhit Kar (Sanshodhan) Adhiniyam, 2013 (Uttar Pradesh Adhiniyam Sankhya 18 of 2013) as passed by the Uttar Pradesh Legislature and assented to by the Governor on September 25, 2013 :-

S.K. Pandey,

Pramukh Sachiv.

THE UTTAR PRADESH VALUE ADDED TAX (AMENDMENT) ACT, 2013

U.P. Act No. 18 of 2013

AN

ACT

further to amend the Uttar Pradesh Value Added Tax Act, 2008.

IT IS HEREBY enacted in the Sixty-fourth Year of the Republic of India as follows:-

1. Short Title

This Act may be called the Uttar Pradesh Value Added Tax ( Amendment) Act, 2013.

2. Amendment of section 13 of U.P. Act No. 5 of 2008

In section 13 of the Uttar Pradesh Value Added Tax Act, 2008 hereinafter referred to as the principal Act, in sub-section (1), in clause (a), in the Table for the entries at serial no. 3 the following entries shall column wise be substituted, namely:-

3. Amendment of section 20

In section 20 of the principal Act, for sub-section (5) the following subsection shall be substituted, namely:-

"(5) Every dealer who possesses Permanent Account Number allotted under the Income Tax Act, 1961, shall mention such number on every monthly or quarterly return as the case may be, of turnover and tax and shall furnish such number whenever required by any authority under this Act."

4. Amendment of section 21

In section 21 of the principal Act, after sub-section (7) the following subsection shall be inserted, namely:-

"(7-A) Notwithstanding anything to the contrary contained in sub-sections (4), (6) and (7) the Commissioner may notify the website in which the particulars prescribed to be contained in the transport memo referred to in sub-section (4) shall be entered in respect of any specified class of goods or any specified class of dealers or as a result of any specified class of transaction to be notified by him. If the commissioner notifies the website, the registered dealer who consigns or delivers any goods or class of goods as notified by the Commissioner, shall enter the prescribed particulars in the notified website and the proof of entering such particulars in the website shall accompany the goods during journey of goods, in the manner prescribed by the Commissioner."

5. Amendment of section 24

In section 24 of the principal Act for sub-section (7) the following subsection shall be substituted, namely : —

"(7) Every taxable dealer, including a dealer who has carried on business during part of an assessment year, shall, for such assessment year or part thereof as the case may be, submit Annexures of Consolidated Details within such time and in such form and manner as may be prescribed.

Explanation:- For the purposes of this Act the words "Annexures of Consolidated Details" shall mean the Annexures containing the details of purchases and sales and computation of liability of tax in respect of such purchases and sales as admitted by the dealer for the related assessment year and shall also embody the details of input tax credit claimed by the dealer and amount deposited as tax by and on behalf of such dealer during the corresponding assessment year and such other particulars as may be prescribed."

6. Amendment of section 25

In section 25 of the principal Act for sub-section (2) the following subsection shall be substituted, namely :-

"(2) No provisional order of assessment under sub-section (1) for any tax period of an assessment year, shall be made after the dealer has submitted Annexures of Consolidated Details and where such Annexures have not been submitted by the dealer after expiration of the time prescribed or extended by the assessing authority, for submission of such Annexures."

7. Amendment of section 27

For section 27 of the principal Act the following section shall be substituted, namely : -

"27(1) Subject to provisions of section 28, every dealer, who has submitted the return of last tax period as well as the prescribed Annexures of Consolidated Details in the prescribed form and manner, shall be deemed to have been assessed to an amount of tax admittedly payable on the turnover of purchase or sale or both, as the case may be, disclosed in such Annexures and to an amount of input tax credit shown admissible in such Annexures.

(2) For all purposes under this Act and rules made thereunder,-

(a) Annexures of Consolidated Details submitted by a dealer, shall be deemed to be an assessment order and facts disclosed or figures mentioned in such Annexures shall be deemed part of such assessment order; and

(b) last date of the assessment year succeeding the assessment year in which the date prescribed for submission of such Annexures of Consolidated Details falls, shall be deemed to be the date of such assessment order."

8. Amendment of section 28

In section 28 of the principal Act,-

(a) in sub-section (1), in clause (b),-

(i) for sub-clause (i) the following sub-clause shall be substituted, namely: -

"(i) dealer who has not submitted Annexures of Consolidated Details or revised Annexures of Consolidated Details of turnover and tax, within the time prescribed or extended; or such Annexures of Consolidated Details contain wrong or incorrect particulars or do not accompany declaration or certificate for exemption or reduction in the rate of tax, or"

(ii) for sub-clause (iv) the following sub-clause shall be substituted, namely: -

"(iv) dealer in whose case, on the basis of material available on records, if the assessing authority is satisfied that the turnover of sales or purchases or both, as the case may be, and amount of tax shown payable as disclosed by the dealer in Annexures of Consolidated Details are not worthy of credence or tax shown payable in these Annexures has not been deposited by the dealer, or the amount of input tax credit claimed is wrong or the amount of tax payable shown is incorrect; or"

(b) in sub-section (3) for clause (i) the following clause shall be substituted, namely :-

"(i) be required to furnish Annexures of Consolidated Details if he has not already submitted such Annexures."

(c) for sub-section (11) the following sub-section shall be substituted, namely; -

"(11) Dealers under sub-section (9) shall not be required to furnish Annexures of Consolidated Details and in cases of such dealers assessment under sub-section (9) may be made even before the expiry of the assessment year."

9. Amendment of section 40

In section 40 of the principal Act, in sub-section (5) for clause (a) the following clause shall be substituted, namely : -

"(a) has neither submitted returns of turnover and tax for all tax periods nor has submitted Annexures of Consolidated Details for the assessment year in which sales are made; and"

10. Amendment of section 44

In section 44 of the principal Act,-

(a) for sub-section (1) the following sub-section shall be substituted, namely:-

"(1) For the purpose of examining the correctness of tax return or returns and Annexures of Consolidated Details filed by a dealer or class of dealers and to verify admissibility of various claims including claim of input tax credit made by a dealer or class of dealers, tax audit shall be made of such number of dealers as may be prescribed."

(b) In sub-section (3) for the words and Figure "sub-section (1)" the words and figure "sub-section (2)" shall be substituted.

11. Amendment of section 50

In section 50 of the principal Act,-

(a) in sub-section (1) after the existing proviso the following proviso shall be inserted, namely: -

"Provided further that the Commissioner may notify the website in which the particulars prescribed to be contained in the declaration referred to in sub-section (1) shall be entered in respect of any specified class of goods or any specified class of dealers or as a result of any specified class of transaction to be notified by him. If the Commissioner notifies the website, the owner or the person in-charge of the goods which are carried by a vehicle, shall enter the prescribed particulars in the notified website and shall produce the proof of entering the particulars in such website, before the officer making search or inspection under this section, in the manner prescribed by the Commissioner."

(b) after sub-section (3) the following sub-section shall be inserted, namely:-

"(3-A) Notwithstanding anything to the contrary contained in sub-section (2) or sub-section (3), where the owner or the person in-charge of the goods which are carried by a vehicle has entered the above particulars in the notified website and produced the proof of entering the particulars in such website before the officer making search or inspection under this section, in the manner prescribed by the Commissioner, such officer may subject to the provisions contained in sub-section (4) allow the vehicle to pass through."

12. Amendment of section 51

In section 51 of the principal Act,-

(a) in sub-section (1) after the existing proviso the following proviso shall be inserted, namely:"

"Provided further that the Commissioner may notify the website in which the particulars prescribed to be contained in the declaration referred to in sub-section (1) shall be entered in respect of any specified class of goods or any specified class of dealers or as a result of any specified class of transaction to be notified by him. If the Commissioner notifies the website, the owner or the person in-charge of the goods which are carried by rail, air, post, river or ropeway shall enter the above particulars in the specified website and shall produce the proof of entering the particulars in such website, before the officer making search or inspection under this section, in the manner prescribed by the Commissioner."

(b) after sub-section (3) the following sub-section shall be inserted, namely:-

"(3-A) Notwithstanding anything to the contrary contained in sub-section (2) or sub-section (3), where the owner or the person in-charge of the goods which are carried by rail, air, post, river or ropeway has entered the above particulars in the notified website and produced the proof of entering the particulars in such website, before the officer making search or inspection under this section in the manner prescribed by the Commissioner, such officer may subject to the provisions contained in sub-section (4) allow the vehicle to pass through."

13. Insertion of section 58-A

After section 58 of the principal Act the following section shall be inserted, namely: -

"58-A Monetary limits for filing of appeal or revision

(1) The Commissioner with the approval of the State Government may, from time to time, issue orders, instructions or directions to the authorities under this Act fixing the monetary limits for the purpose of regulating the filing of appeal under section 57 or revision under section 58 by the commercial tax authority under this Act.

(2) Where a commercial tax authority in pursuance of the orders, instructions or directions issued under sub-section (1), has not filed any appeal under section 57 or revision under section 58 on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal under section 57 or revision under section 58 on the same issue in the case of,-

(a) the same assessee for any other assessment year, or

(b) any other assessee for the same or any other assessment year.

(3) Notwithstanding that no appeal under section 57 or revision Under section 58 has been filed by a commercial tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal under section 57 or revision under section 58 to contend that the Commercial tax authority has acquiesced in the decision on the disputed issue by not filing an appeal under section 57 or a revision under section 58 in any case.

(4) The Tribunal or High Court hearing such appeal or revision, shall have regard to the orders, instructions or directions, issued under sub-section (1) and the circumstances under which such appeal under section 57 or revision under section 58 has been filed or not filed in respect of any case."