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State of Uttar Pradesh - Section
Section 13 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
13. Applicability of certain provisions of the Uttar Pradesh Trade Tax Act, 1948.
- [The following provisions of the Uttar Pradesh Value Added Tax Act, 2008, shall mutatis mutandis apply to all dealers and proceedings under this Act:-| (i) | Section 9 | Liability of firm, association of persons andHindu Undivided Family; |
| (ii) | Section 10 | Tax due from deceased person payable by hisrepresentatives; |
| (iii) | Section 11 | Tax liability in case of minor or incapacitatedperson; |
| (iv) | Section 12 | Liability in case of Court of wards; |
| (v) | Section 16 | Burden of proof; |
| (vi) | Section 19 | Security in the interest of revenue; |
| (vii) | Section 21 | Account and documents to be maintained bydealers; |
| (viii) | Section 29 | Assessment of tax of turnover escaped fromassessment; |
| (ix) | Section 30 | Rounding off of turnover and tax; |
| (x) | Section 31 | Rectification of mistakes; |
| (xi) | Section 32 | Power to set aside ex parte order of assessmentor penalty; |
| (xii) | Section 33 | Payment and recovery of tax; |
| (xiii) | Section 36 | Recovery or refund of petty amounts to beignored; |
| (xiv) | Section 39 | Power to grant instalments; |
| (xv) | Section 40 | Refund and adjustment; |
| (xvi) | Section 43 | Procedure for disbursement of amount wronglyrealised by dealer as tax; |
| (xvii) | Section 45 | Power to order production of accounts, documentsand power of entry, inspection, search and seizure; |
| (xviii) | Section 48 | Power to seize goods; |
| (xix) | Section 49 | Establishment of check posts and barriers; |
| (xx) | Section 50 | Import of goods into the State by road againstdeclaration; |
| (xxi) | Section 51 | Import of goods into the State by rail, air,post, river or rope-way; |
| (xxii) | Section 52 | Issue of authorization for transit of goodsthrough the State; |
| (xxiii) | Section 53 | Power to seek assistance from police; |
| (xxiv) | Section 54 | Penalties in certain cases; |
| (xxv) | Section 55 | Appeal; |
| (xxvi) | Section 56 | Revision by the Commissioner; |
| (xxvii) | Section 57 | Tribunal; |
| (xxviii) | Section 58 | Revision by High Court in special cases; |
| (xxix) | Section 59 | Determination of disputed question by theCommissioner; |
| (xxx) | Section 60 | Orders against which no appeal or revision shalllie; |
| (xxxi) | Section 61 | Additional evidence in appeal; |
| (xxxii) | Section 66 | Objections relating to jurisdiction; |
| (xxxiii) | Section 67 | Indemnity; |
| (xxxiv) | Section 68 | Bar to certain proceedings; |
| (xxxv) | Section 69 | Certain information to be confidential; |
| (xxxvi) | Section 71 | Facility for sick industrial unit; |
| (xxxvii) | Section 72 | Fees in certain cases; |
| (xxxviii) | Section 73 | Transfer to defraud revenue void; |
| (xxxix) | Section 74 | Power to issue notifications; |
| (xl) | Section 75 | Information to be furnished regarding change ofbusiness; |