Section 3 in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
3. Authorities under this act.
(1)For carrying out the purposes of this Act,(a)[The Commissioner, Special Commissioner, Additional Commissioner, and Joint Commissioner of the Department of Commercial Taxes] [Substituted by 'the Commissioner of Trade Tax, Special Commissioner of Trade Tax, Additional Commissioner of Trade Tax and Joint Commissioner of Trade Tax, of the Trade Tax Department' 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 be the Commissioner, Special Commissioner, Additional Commissioner and Joint Commissioner respectively, and they will be designated as Commissioner of Entry Tax, Special Commissioner of Entry Tax, Additional Commissioner of Entry Tax and Joint Commissioner of Entry Tax respectively;(b)The "assessing authority" and "Chairman and members of the" "Tribunal" appointed by the State Government under the Uttar Pradesh Trade Tax Act, 1948 shall function as "assessing authority" and the "Chairman and members of Tribunal" respectively.(c)all Deputy Commissioners and the Assistant Commissioners posted [in the Departmen t of the Commercial Taxes] [Substituted by 'in the Department of the Trade Tax' 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 be the Deputy Commissioners and Assistant Commissioners of Entry Tax and likewise [all Commercial Taxes Officers posted in the Department of Commercial Taxes] [Substituted by 'all Trade Tax Officer posted in the Department of Trade Tax' 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 be the Entry Tax Officers;(d)[ any Officer not below the rank of a Commercial Taxes Officer, posted in a Commercial Taxes Circle either by the State Government or the Commissioner, Officers authorized by the State Government or the Commissioner to exercise powers under Sections 45, 46 and 48 of the Uttar Pradesh Value Added Tax Act, 2008 and the Officers, not below the rank of Commercial Taxes Officers, posted at a Check-Post established under Section 49 of the Uttar Pradesh Value Added Tax Act, 2008 shall exercise the powers of the Assessing Authority under this Act;] [Substituted by U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008) w.e.f. 1.1.2008.](e)All officers or authorities under this Act except Chairman and the members of the Tribunal shall work under the Administrative control of the Commissioner and the Commissioner shall be competent to exercise powers vested in any officer under his administrative control except Appellate Authority.(2)The territorial jurisdiction of authorities under this act shall be the same as may be fixed or determined by the State Government or the [Commissioner of Commercial Taxes] [Substituted by 'Commissioner of Trade Tax' U.P. Tax on Entry of Goods into Local Areas (Amendment) Act, 2008 (Act No. 7 of 2008), w.e.f. 1.1.2008.] for the purpose of carrying out purposes of [the Uttar Pradesh Value Added Tax Act, 2008.] [Substituted by '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.]
