Section 12 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
12. Realization of tax through manufacturer.
(1)Notwithstanding anything contained in any other provision of this act, any person who intends to bring into a local area from any manufacturer within the State, such goods specified in the Schedule as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. The manufacturer [shall not deliver such goods] [Substituted by 'shall not give such goods' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009), w.e.f. 1.11.1999.] to the purchaser unless the amount of such tax has been paid by the purchaser.(2)The manufacture receiving the tax under sub-section (1) shall submit to the Assessing Authority a return in respect of the goods supplied, and the tax received, by him under subsection (1) and deposit the tax so received in such manner and within such time as may be prescribed.(3)Where any manufacturer fails to deposit, the tax under this section he shall be liable to pay the tax along with the interest and penalty, if any, payable thereon which shall be recoverable as arrears of land revenue.(4)Where the Assessing Authority is satisfied that any goods referred to in sub-section (1) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1):Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods.(5)Provisions regarding imposition of penalty in respect of amount of tax deducted [under Section 34 of the Uttar Pradesh Value Added Tax Act, 2008] [Substituted by 'under Section 8-D of the Uttar Pradesh Trade Tax Act, 1948' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008), w.e.f. 1.1.2008.] and provision regarding payablity of interest [under sub-section (2) of Section 33 of the said Act] [Substituted by 'under sub-section (1) of Section 8 of the said Act' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008), w.e.f. 1.1.2008.] shall mutatis mutandis apply to amounts collected by manufacturers from purchasers under this section.[( 6) The amount of tax deposited under this Section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the tax invoice or sale invoice, as the case may be, issued to the purchasing dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be, is found forged or bogus or fake or not validly issued or obtained fraudulently.] [Inserted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2009 (Act No. 8 of 2009) w.e.f. 1.11.1999.]
