Section 19 in The U.P. Sales or Purchase of Motor Spirit, Diesel Oil and Alcohol Taxation Rules, 1977
19. Furnishing of monthly returns, information etc. and grant of certificate of payment.
- (A) (1) Every dealer of motor spirit or diesel oil shall-(a)prepare or cause to be prepared a return, for every month, of motor spirit and diesel oil in Form 'D', set out in the Schedule, in respect of every district in which he carries on sale and subscribe at the foot of the said return a declaration that-(i)the particulars set out therein are true to the best of his knowledge, and(ii)the amount of tax, payable under sub-section (1) of Section 3 of the Act on sales, shown in Column 5 of the said return, less the amount paid before the return is submitted, has been deposited in the treasury or sub-treasury specified in the registration certificate, and(b)submit the said return to District Magistrate within one month of , the close of the month to which it relates along with proof of payments or previous payments.(2)Every dealer shall furnish fully and correctly any information in his possession that he is required by the registering authority or the Excise Commissioner to furnish for the purpose of the Act or these rules.(3)The District Magistrate, after satisfying himself that the payment of the amount, shown in the monthly return, has been duly made, shall issue a certificate in Form 'E', set out in the Schedule, and have it delivered to the registered dealer or his Manager or authorised agent. The number and the date of the certificate shall also be noted at the foot of the return submitted by the dealer.(B)Every dealer who sells alcohol shall-(a)prepare or cause to be prepared a return for every month, of alcohol sold by him in Form 'F', set out in the Schedule giving the names and addresses of the purchasers along with the quantity of alcohol purchased, the amount of tax deposited by the purchaser or the seller on his behalf and the number and date of treasury challan under which deposited;(b)submit the said return to the District Magistrate within a week of the month following the month to which it relates along with proof of payments.(C)The District Magistrate, after satisfying that the payment of the amount shown in the monthly return has been duly made shall issue a certificate in Form 'E' set out in the Schedule and have it delivered to the registered dealer or his manager or authorised agent. The number and the date of the certificate shall also be noted at the foot of the return submitted by the dealer.
