Section 12(5) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(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.]
