Section 15 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
15. Levy, payment and recovery of tax and procedure in case of nonpayment of tax [Sections 3, 17 (2) (b) and 17 (2) (e)].
(a)(1) The tax on the sales of motor spirit or diesel oil or both shall be payable monthly and the tax in respect of each month shall be deposited in a treasury or sub-treasury, specified in the registration certificates, before the last day of the succeeding month.(2)In case a dealer carries on the business of sale in several districts of the State, the tax payable by him in respect of sales in each district shall be deposited into the treasury of the district concerned.(3)If the amount of the tax is not deposited within the time specified in sub-rule (1), the District Magistrate may recover such tax or any amount mentioned in sub-section (2) of Section 3 of the Act, which he may consider reasonable, as arrears of land revenue .Provided that the District Magistrate may, on sufficient cause being shown by the dealer and subject to such condition as he may deem proper, set aside or modify the order in respect of the amount levied by him under the provisions of sub-section (2) of Section 3 of the Act over and above the tax unpaid.(b)(i)The tax on the purchase of alcohol shall be payable by the purchaser or the seller on his behalf at the rate of 80 paise per litre in a Treasury or sub-treasury of the district in which purchase is made unless the purchaser has obtained a certificate from the authority allotting the alcohol, into the effect that the purchaser has purchased million litres of alcohol, in which case the tax shall be payable at the rate of 40 paise per litre for the quantity beyond one million litres.(ii)No sale or purchase of alcohol shall be allowed unless the tax on its purchase has been deposited in the manner prescribed in sub-clause (i) (supra).(iii)The certificate mentioned in sub-clause (i) (supra) shall be issued by the authority allotting the alcohol on furnishing by the purchaser satisfactory proof of payment of tax at the rate of 80 paise per litre on a total quantity of not less than one million litres of alcohol ;[Provided that in case of alcohol-based units holding F. L. 39, licence, the tax on the purchase of alcohol shall be payable by the purchaser or the seller on his behalf at the rate of thirty paise per litre in a treasury or sub-treasury of the district in which the purchase is made.] [Vide Notification No. 1254/E-2/XIII-94-283-86, dated 24-3-1994 (w.e f. 1-4-1994).]
