CHAPTER XI : UTTARANCHAL VALUE ADDED SALES TAX ACT 2002-DRAFT
CHAPTER XI
TRANSITIONAL PROVISIONS, REPEAL; AND SAVINGS
Section 82: Transitional Provisions-
In particular and without prejudice to the generality of the provisions of Repeal and Saving under Section 83 of this Act, the transitional provisions under this Section shall include-
(1) Any person appointed as the Commissioner, Additional Commissioner, Additional Commissioner Grade-I, Additional Commissioner Grade-II, Deputy Commissioner, Assistant Commissioner, Trader Tax Officer Grade-I or Trade Tax Officer Grade-II, or any person appointed to assist the Commissioner, under the repealed Act and continuing in office immediately before the the date of commencement of this Act shall, on and from such date, be deemed to have been appointed under this Act and shall continue in office as such till such person holds such office in the Commercial Tax Department and such officer shall exercise the powers vested in and perform the duties cast under this Act, rules made or notifications issued thereunder.
(2) Any person appointed as President, Trade Tax Tribunal and Member, Trade Tax Tribunal under the repealed Act and continuing in office immediately before commencement of this Act shall, on and from such date, be deemed to have been appointed under this Act and shall continue in office as such till such person holds such office in Commercial Tax Tribunal and such officer shall exercise the powers vested in him and perform the duties cast under this Act, Rules made or Notifications issued thereunder.
(3) All rules, regulations, notifications or orders made or directions issued by the State Government or the Commissioner under any provisions of the repealed Act or rules made thereunder, and continuing to be in force on the day immediately before the date of commencement of this Act shall continue to be in force on or after such date in so far as they are not inconsistent with the provisions of this Act and the rules made thereunder until they are repealed or amended. .
(4) Any order delegating any power under the repealed Act or the rules made thereunder by the Commissioner to any person appointed, by any designation, to assist him before the date of commencement of this Act shall, on and from such date, continue to be in force after the commencement of this Act.
(5) With effect form the date of commencement of this Act liability of payment of tax on sale or purchase of any goods made on or after such date under the provisions of the repealed Act shall cease.
(6) Any tax assessed or penalty imposed under the repealed Act in respect of sales or purchases made under the repealed Act before the date of commencement of this Act, shall be payable or recoverable in accordance with the provisions of this Act. The amount of interest payable for the period before the date of commencement of this Act shall be paid and recovered according to the provisions of repealed Act and for the period starting on or after such date shall be paid and be recovered in accordance with the provisions of this Act.
(7)Where period of any return relates partly to the period before the date of commencement of this Act, separate returns for period before such date and the period commencing from such date shall be submitted separately.
(8) Any dealer, whose accounts, registers or documents have been seized under the repealed Act, shall continue to be retained in accordance with the provisions of this Act on or after the date of commencement of this Act.
(9) All forms of declarations or certificates under the repealed Act or the rules made thereunder and continuing to be in force on the day immediately before the date of commencement of this Act, as are in conformity with any provisions of this Act, shall, with effect from such date, continue to be in force and may be used by the dealer or other person for the purpose for which they were being used before such date until the State Government directs, by notification, the discontinuance of the use of such forms or certificates.
(10) Any form of declaration or certificate prescribed under the repealed Act or the Rules made or notifications issued under the provisions of the repealed Act as are not in conformity with any provisions of this Act and remaining unused with any dealer or any person shall be returned to the assessing authority from whom the same were received within a period of sixty days from the date of commencement of this Act.
(11) Any application for the form of declaration or certificate for the transport of goods into the State, pending on the day immediately before the date of commencement of this Act, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act.
(12) The following proceedings under the provisions of the repealed Act pending on the date of commencement of this Act or those which may arise as a result of any proceeding under the provisions of repealed Act, shall be disposed of in accordance with the provisions under the repealed Act within the time prescribed in the said Act-
any application for grant of registration or grant of recognition certificate or for grant of eligibility certificate,
any case of assessment or reassessment,
any case of appeal, revision, reference or review
any case in which any officer or authority has been directed by any Court or authority to make fresh order,
any case pending before Commissioner under sub-section (3) of Section 4-A of the repealed Act,
any case of rectification of mistakes on records in any order,
any case of penalty or prosecution against offences,
any case of seizure,
any application to set aside any assessment order passed ex-parte,
any other case
any other application
(13) Subject to be sub-section (14) and sub-section (15) of this section, any exemption from payment of tax or any concession in payment of tax or concession or reduction in rate of tax or any rebate or reimbursement in respect of any sale or purchase of any goods granted under any provisions of the repealed Act or Rules made or notifications issued there under, shall not be admissible in respect of purchase or sale of any goods on or after the date of commencement of this Act.
(14) Where a registered dealer has been granted or who may be granted moratorium for payment of tax under sub-section (2-A) of Section 8 of the repealed Act immediately before the date of commencement of this Act and who would have continued to be so eligible on such date under that Act if this Act would not have come into force, he may be allowed moratorium for payment of tax payable by him under this Act by the Commissioner, for the r remaining un-expired period, subject to such condition and restrictions as may be specified.
(15) Any exemption from or any concession in payment of tax or concession or reduction of tax in respect of any sale or purchase of any goods granted to any industrial unit under any provisions of the repealed Act, shall cease to be admissible on the commencement of this Act, but benefits of moratorium for payment of tax may be allowed as per provisions under Section 79 of this Act, subject to such conditions and restrictions as the State Government may specify.
(16) Where any recovery proceedings in respect of realization of any amount due from a dealer or any other person under the repealed Act have been initiated before the date of commencement of this Act, shall, on commencement of this Act, continue from the stage at which the same were pending.
(17) In respect of defaults made or offences committed before the date of commencement of this Act by a dealer or any other person proceedings for penalty or prosecution shall be made in accordance with the provisions under the repealed Act and in respect of defaults made or offences committed on or after the date of commencement of this Act, proceedings for penalty or prosecution shall be made in accordance with the provisions of this Act. Where default is of continuing nature and continues on or after such date proceedings for penalty or prosecution shall be made in accordance with provisions of this Act.
(18) If any amount of tax or penalty or fee deposited by or recovered from the dealer or any other person under the provisions of the repealed Act, is found in excess of amount of tax or penalty or fee payable, it shall first be adjusted towards any amount out standing against such dealer or person either under the repealed Act or under this Act or under the Central Sales Act, 1956, and remaining amount if any, shall be refunded to such dealer or person in accordance with the provisions of this Act. Interest, if payable, shall be paid in accordance with the provisions of this Act.
(19) Any dealer who was a registered dealer under the repealed Act but has not remained liable to obtain registration under the provisions of this Act and if he does not desire to remain registered voluntarily, he shall surrender registration certificate granted to him under the repealed Act within a period of one month from the date of commencement of this Act along with all forms of declarations or certificates, if any, remaining unused with him.
(20) Where a part of the period under any scheme of payment of lump sum in lieu of tax under the provisions of Section 7-D of the repealed Act expires on or after the date of commencement of this Act, it shall not be deemed valid under this Act unless the State Government makes an order to this effect.
(21) Any security or additional security furnished under the provisions of the repealed Act shall not be deemed valid for the purposes under this Act for more than ninety days unless the dealer furnishes an undertaking from the sureties to this effect on paper duly stamped within thirty days from the date of commencement of this Act:
Provided that the assessing authority may extend the time for furnishing undertaking from the sureties in appropriate cases;
Provided further that nothing contained in this sub-section shall preclude the assessing authority from demanding any security or additional security from the dealer registered under this Act.
(22) Every dealer who has been registered under the repealed Act and continues to be liable to registration under the provisions of this Act and who makes an application for registration under this Act within the time prescribed, shall be deemed to be a registered dealer till a fresh registration is granted to him under this Act, unless the said application is rejected under the provisions of this Act.
(23) Every dealer who had been a registered dealer under the repealed Act and is not liable to registration in view of the turnover limits under this Act, but if he desires to retain registration and makes an application for this purpose, he may be granted voluntary registration under this Act and shall be deemed to be a registered dealer under this Act.
(24) In case of any stock in hand on the date of commencement of this Act which has suffered tax at the stage of its purchases, input tax credit shall be allowed in respect of such goods subject to such restrictions and conditions as are prescribed under the provisions of this Act.
Section 83: Repeal and Savings
(1) The Uttaranchal Trade Tax Act, 1948 (referred to as the repealed Act), as in force in the State of Uttaranchal is hereby repealed from the date of commencement of this Act:
Provided that such repeal shall not affect the previous operation of the said Act or any right, title, obligation or liability already acquired, accrued or incurred thereunder and subject thereto, any thing done or any action taken including any appointment, notification, notice, order, rule, form, regulation, certificate, license or permit in exercise of any power conferred by or under the said Act, shall be valid and always be deemed to have been valid during the period, that was in force notwithstanding the repeal of the Act.
(2) The repeal shall not-
revive any thing not in force or existing at the time the repeal takes effect; or
affect the previous operation of repealed Act or any thing done or suffered thereunder;
affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Act; or
(a) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the repealed Act; or
(b) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy instituted, continued or enforced under the repealed Act,
and any such penalty, forfeiture or punishment as aforesaid or any proceeding or remedy instituted, continued, or enforced under the repealed Act shall be deemed to be instituted, continued or enforced under the corresponding provisions of this Act.
(3) All rules made and notifications issued under the provisions of repealed Act and/ or rules made thereunder and in force on the date of the commencement of this Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of this Act or the rules made and notifications issued thereunder.
(4) Any reference to any Section of the repealed Act and any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding Section of this Act, until necessary amendments are made in such rule, notification, regulation or circular.
(5) The limitations provided in this Act shall apply prospectively, and all events occurred and all issues arisen prior to the commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Act.
(6) Notwithstanding the repeal of the Act-
(i) any action or proceedings relating to the period prior to the commencement of this Act already initiated under the repealed Act shall validly be continued under the provisions of this Act.
(ii) any tax, fee, penalty, interest or other amount payable by any person under the repealed Act for any period before the commencement of this Act, shall be paid and collected in the manner prescribed under the provisions of this Act as if this Act was in force during the period.
(7) All arrears of tax, interest, penalty, fee or other amount due at the commencement of this Act, whether assessed or levied before such commencement or assessed or levied after such commencement, may be recovered as if such tax, penalty, interest, fee or other amount were assessed or levied under the provisions of this Act and all methods of recovery including levy of penal interest, penalty or prosecution provided under this Act, shall apply to such arrears as if such amount were assessed, levied and demanded under this Act.
(8) Notwithstanding any thing contained in sub-section (1), any application, appeal, revision or other proceeding made or preferred to any authority under the repealed Act, and pending at the commencement of this Act, shall, after such commencement, be transferred to and disposed of by the officer or authority who would have had jurisdiction to entertain such application, appeal, revision or other proceedings under this Act as if it had been in force on the date on which such application, appeal, revision or other proceeding was made or preferred.