The UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976

1 mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976 ¿mRrj izns”k vf/kfu;e l[a ;k 36] 1976À THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 1976 [U. P. Act No. XXXVI of 1976] 2 mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 19761 ¿mRrj inz s”k vf/kfu;e l[a ;k 36] 1976À mRrj izns”k fo/kku lHkk us fnukad 4 uoEcj] 1976 rFkk mRrj izns”k fo/kku ifj’kn~ us fnukad 8 uoEcj] 1976 dh cSBd es a Lohdr` fd;kA ^^Hkkjr dk lafo/kku** ds vuqPNsn 200 ds vUrxZr jkT;iky us fnukad 17 uoEcj] 1976 dks vuqefr iznku dh rFkk mRrj izns”k ljdkjh vlk/kkj.k xtV es a fnukad 19 uoEcj] 1976 dks izdkf”kr gqvkA mRrj izns”k es a Ik”kqvks a ds Ø; ij dj dk mn~xzg.k djus d s fy, vf/kfu;e Hkkjr x.kjkT; ds lRrkbZlos a o’kZ es a fuEufyf[kr vf/kfu;e cuk;k tkrk gS %& v/;k;&1 izkjfEHkd 1&& ¼1½ ;g vf/kfu;e mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976 dgk tk;sxkA Lkaf{kIr uke] foLrkj vkSj izkjEHk ¼2½ bldk foLrkj lEiw.kZ mRrj izns”k es a gksxkA ¼3½ ;g ,sls fnukad ls izo`Rr gksxk] ftls jkT; ljdkj] vf/klpw uk }kjk] bl fufeRr fu;r djsA 2&& bl vf/kfu;e es a %& IkfjHkk’kk,a ¼,d½ ^vihy izkf/kdkjh dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr Ik”kq&dj vihy izkf/kdkjh ls gS] ¼nks½ ^fu/kkZj.k izkf/kdkjh* dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr Ik”kq&dj fu/kkZj.k izkf/kdkjh ls gS] ¼rhu½ ^Ik”kq* dk rkRi;Z xk;] HkSal] ÅaV] gkFkh] ?kksM+k] xngk] VV~Vw] cdjh] HksM] ;k lwvj ;k mues a ls fdlh dh lUrfr ls gS] pkgs og uj gks ;k eknk vkSj fdlh Hkh mez dk gks] ¼pkj½ ^Ik”kq Ø;&dj* ;k ^dj* dk rkRi;Z bl vf/kfu;e ds v/khu mn~xzg.kh; dj ls gSA ¼ikap½ ^laxzg izkf/kdkjh* dk rkRi;Z bl vf/kfu;e ds v/khu fu;qDr Ik”kq&dj laxzg izkf/kdkjh ls gS] ¼N%½ ^cktkj* dk rkRi;Z ,sls {ks= vkSj ,sls vof/k ds Hkhrj] tks fofgr dh tk;] yxus okys gkV] esyk ;k izn”kZuh ls gS] tgka Ik”kqvks a ds foØ; dk laO;ogkj O;kid :Ik ls r; fd;k tk;] ntZ fd;k tk; ;k lEiUu fd;k tk;A 1- mn~ns”;ks a vkSj dkj.kks a ds fooj.k ds fy;s fnukad 11 uoEcj] 1976 bZ- dk ljdkjh vlk/kj.k xtV nsf[k;sA 3 ¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 3&6À ¼lkr½ ^dher* dk rkRi;Z Ik”kq Ø; djus ds fy, izfrQy ds :Ik esa Øsrk }kjk udn ;k oLrq ds :Ik es a nh xbZ ;k ns; jkf”k ls gS vkSj tc og oLrq :Ik es a gks rks mlds cjkcj udn jkf”k ls gS vkSj dher esa fxjoh ds laO;ogkj dh fLFkfr es]a fxjoh ls izkIr jkf”k Hkh lfEefyr gSa] ¼vkB½ ^Øsrk* dk rkRi;Z cktkj es a Lo;a viuh vksj ls ;k nwljs dh vksj ls Ik”kq Ø; djus okys O;fDr ls gS vkSj mles a cktkj es a fxjoh j[k s x;s Ik”kq dk i.Menkj Hkh lfEefyr gS] ¼ukS½ ^foØ;* dk rkRi;Z dher ds cny s es a LokfeRo ds vUrj.k ls gS] vkSj bles a fxjoh dk vUrj.k Hkh lfEefyr gS vkSj in ^Ø;* dk rn~uq:Ik vFk Z yxk;k tk;xk] ¼nl½ ^^foØsrk* dk rkRi;Z cktkj es a Lo;a viuh vksj ls ;k fdlh nwljs dh vksj ls Ik”kq dk foØ; djus okys O;fDr ls gSA v/;k; 2 dj dk vf/kjksi.k 3&& jkT; ljdkj }kjk bl fufeRr vf/klfwpr fnukad ij vkSj fnukada ls] cktkj es a Ik”kq ds Ø; ij dj dk Ik”kq ds foØ; ds izR;sd laO;ogkj ij] vuqlwph es a nh xbZ nj ij] Ørs k }kjk jkT; ljdkj mn~xzg.k dks dj fn;k tk;xk] tks Ik”k q Ø;&dj dgyk;sxkA Li’Vhdj.k & ftl LFkku ij cktkj yxrk gS] ml LFkku ls ikap fdyksehVj ds Hkhrj fdlh Hkh LFkku ij fd;s x;s Ø; dks cktkj esa fd;k x;k Ø; le>k tk;sxkA 4&& Tkgka fdlh laO;gkj ds lEc?k es a bl vf/kfu;e ds v/khu dksbZ dj ns; gks] vU; dj ls NwV ogka fdlh vU; mRrj izns”k vf/kfu;e ds v/khu Ik”kq ds Ø; ;k foØ; ij dksbZ] dj midj “kqYd ;k vU; mn~xzg.k ns; ugha gksxkA 5&& jkT; ljdkj] tulk/kkj.k ds fgr es]a vf/klpw uk }kjk fdlh Ørs k ;k Ørs kvks a jkT; ljdkj dks NwV nsus ds fdlh oxZ dks dj ds Hkqxrku ls NwV ns ldrh gSA dh “kfDr v/;k; 3 dj vkSj “kkfLr dh olwyh 6&& jkT; ljdkj] vf/klpw uk }kjk] fdlh fof”k’V {ks= ;k fof”k’V cktkj ds fy;s Ikzkf/kdkfj;ks a dh fu;qfDr fdlh O;fDr dks] pkgs uke ls ;k inuke ls && ¼d½ dj vkSj “kkfLr dk fu/kkZj.k dk; Z djus vkSj fdlh vU; dk; Z dks] tks fofgr fd;k tk;] djus d s fy, Ik”kq&dj fu/kkZj.k izkf/kdkjh( ¼[k½ bl vf/kfu;e es a micaf/kr vihy dh lquokbZ vkSj mldk fuLrkj.k djus d s fy, ^Ik”kq&dj vihy izkf/kdkjh( ¼x½ bl vf/kfu;e ds v/khu dj vkSj “kkfLr dk laxzg ;k mls olwy djus ds fy;s ^Ik”kq&dj laxzg izkf/kdkjh* fu;qDr dj ldrh gSA 4 ¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 7&11À ijUrq ,d ls vf/kd {ks= ;k cktkj es a ,d gh dk; Z ds fy;s ,d gh izkf/kdkjh fu;qDr fd;k tk ldrk gS ;k] fdlh fof”k’V {ks= ;k cktkj es a ,d gh dk; Z ds fy;s ,d ls vf/kd O;fDr fu;qDr fd;s tk ldrs gSaA 7&& ¼1½ jkT; ljdkj] fdlh cktkj es a dj laxzg dk vf/kdkj] lkoZtfud uhyke dj laxzg dk vf/kdkj ;k vkilh ckrphr }kjk] ,d ckj es a nks o’kZ ls vuf/kd vof/k ds fy;s ,slh “krksZ a vkSj Bsds ij nsuk micU/kks a ij] tSlh jkT; ljdkj mfpr le>s] fdlh O;fDr dks iV~Vs ij ns ldrh gSA ¼2½ mi/kkjk ¼1½ ds v/khu iV~Vk dh fLFkfr es a iV~Vsnkj dks vkSj mlds }kjk dj dk laxzg djus ds iz;kstu ds fy;s mlds vfHkdrkZ ds :Ik es a fu;qDr izR;sd O;fDr dks bl vf/kfu;e ds v/khu fu;qDr laxzg izkf/kdkjh le>k tk;xkA 8&& ¼1½ /kkjk 6 ds v/khu laxzg izkf/kdkjh ds :Ik es a fu;qDr ,sls O;fDr ls] tks izfrHkwfr ljdkjh lsok esa u gks] ,slh Ik;kZIr izfrHkwfr nsus dh vis{kk dh tk;xh] ftlls bl vf/kfu;e ds v/khu olwy dh xbZ jkf”k dk ljdkjh dks’kkxkj esa tek fd;k tkuk lqfuf”pr gks tk;A ¼2½ /kkjk 7 dh mi/kkjk ¼1½ d s v/khu iV~Vsnkj ls vis{kk dh tk;xh fd og iV~Vs dh “krksZ a vkSj fucU/kuks a dk lE;d~ ikyu djus ds fy;s ,slh izfrHkwfe ns] tSlh] jkT; ljdkj funs”k nsA 9&& ¼1½ dj dh ekax djus ij Hkqxrku u djus dh fLFkfr es]a laxzg izkf/kdkjh Ik”kq Ik”kqvks a dk vfHkxzg.k djus dk vf/kxzg.k dj ldrk gS vkSj bl izdkj vf/kxzg.k djus ;k Ik”kq dks fu/kkZj.k izkf/kdkjh ds dh “kfDr le{k izLrqr fd;k tk;xkA ¼2½ ;fn Ik”kq dk vfHkxzg.k fd;s tkus ds 24 ?kaVs ds Hkhrj dj vkSj vf/kjksfir “kkfLr] ;fn dksbZ gks] vkSj vfHkxzg.k ls mRiUu O;; dk Hkqxrku dj fn;k tk; rks Ik”kq dks NksM+ fn;k tk;xs kA ¼3½ ;fn mi/kkjk ¼2½ es a mfYyf[kr nksuks a dk Hkqxrku mDr vof/k ds Hkhrj u fd;k tk; rks fu/kkZj.k izkf/kdkjh Ik”kq dks csp ldrk gS vkSj dj] vf/kjksfir “kkfLr] ;fn dksbZ gks] vkSj ,sls vfHkxzg.k vkSj foØ; ds dkj.k gq, O;; dks dkVus d s Ik”pkr~ vf/kos”k] ;fn dksbZ gks] Ik”kq ds Lokeh dks ykSVk nsxk( IkjUrq fu/kkZj.k izkf/kdkjh }kjk fd;s x;s ,sls foØ; ij bl vf/kfu;e ds v/khu Øsrk }kjk dksbZ dj ns; ugha gksxkA 10&& ;fn dksbZ Ørs k Ø; ds le; ;k fofgr vof/k ds Hkhrj vius }kjk ns; dj dj dk Hkqxrku u djus dh lEiw.kZ jkf”k dk Hkqxrku ugha djrk gS rks og ns; dj ds vfrfjDr fu/kkZj.k izkf/kdkjh ds fy, “kkfLr }kjk vf/kjksfir “kkfLr dk Hkh nsunkj gksxk( IkjUrq Øsrk dks lquokbZ dk volj fn;s fcuk dksbZ “kkfLr vf/kdjksfir ugha dh tk;xh] ijUrq ;g Hkh fd “kkfLr dh jkf”k vnRr dj dh jkf”k ls ikap xqus vf/kd u gksxhA 11&& Lakxzg izkf/kdkjh vius }kjk olwy dh x;h leLr jkf”k dks olwy djus ds dks’kkxkj esa tek djuk fnukad ls rhu fnu ds Hkhrj ljdkjh dks’kkxkj es tek djsxk] ftlds u djus ij] og bl vkSj O;fdr Ø; ds fy;s “kkfLr izdkj olwy dh xbZ jkf”k ds vfrfjDr] fu/kkZj.k izkf/kdkjh }kjk vf/kjksfir “kkfLr dk nsunkj gksxk( 5 ¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 12&14À IkjUrq mls lquokbZ dk volj fn;s fcuk dksbZ “kkfLr vf/kjksfir ugha dh tk;xh % IkjUrq ;g Hkh fd “kkfLr dh jkf”k mlds }kjk ns; /kujkf”k ls vf/kd u gksxhA 12&& bl vf/kfu;e ds v/khu ns; dj] ;k “kkfLr dh jkf”k ;k vU; jkf”k] fu/kkZj.k Hkw&jktLo ds :Ik es a izkf/kdkjh ds izek.k&Ik= ij Hkw&jktLo dh odk;k dh Hkkafr olwy dh tk ldsxhA clwyh v/;k; 4 vihy 13&& ¼1½ dj fu/kkZj.k ;k /kkjk 10 ;k /kkjk 11 ds v/khu “kkfLr vf/kjksfir djus d s vihy vkns”k ls O;fFkr dksbZ O;fDr] mls vkns”k dh lalwpuk ds fnukad ls rhu fnu ds Hkhrj vihy izkf/kdkjh dks fofgr jhfr ls vihy dj ldrk gS( IkjUrq dksbZ ,slh vihy xzg.k ugha dh tk;xh tc rd fd mlds lkFk vihy izLrqr djus okys O;fDr ds ikl fu/kkZj.k dj vksj vf/kjksfir “kkfLr dh] ;fn dksbZ gks] de ls de vk/kh jkf”k dk Hkqxrku djus dk lUrks’kizn lcwr u gksA ¼2½ vihy izkf/kdkjh mi/kkjk ¼1½ es a fufnZ’V vof/k dh lekfIr ds Ik”pkr~ vihy xzg.k dj ldrk gS ;fn mldk lek/kku gks tk; fd mDr vof/k ds Hkhrj vihy izLrqr u djus dk iz;kZIr dkj.k FkkA ¼3½ vihy izkf/kdkjh] vihykFkhZ dks lquokbZ dk volj nsus ds Ik”pkr~ vihy ij ,sls vkns”k nsxk] tSlk og mfpr le>s vkSj og vkns”k vfUre gksxkA v/;k; 5 izdh.kZ 14&& fu/kkZj.k izkf/kdkjh vkSj vihy izkf/kdkjh dks bl vf/kfu;e ds micU/kks a dks mifLFkr gksus vkfn ds dk;kfZUor djus d s iz;kstukkFk]Z fuEufyf[kr ckrks a ds lEcU/k esa ogha “kfDr;ka gksxh] tks fdlh fy, ck/; djus dh “kfDr okn ij fopkj djrs le; flfoy izfØ;k lafgrk] 1908 ds v/khu fdlh flfoy U;k;ky; es afufgr gSa %& ¼d½ fdLkh O;fDr dks mifLFkr gksus ds fy;s ck/; djuk vkSj “kiFk ;k izfrKku ij mldh ijh{kk djuk] ¼[k½ dksbZ nLrkost izLrqr djus d s fy;s ck/; djuk] ¼x½ fdlh lk{kh ds lk{; ;k LFkkuh; vUos’k.k ;k ys[kks a dh ijh{kk ds fy, deh”ku tkjh djuk] vkSj ¼?k½ ,slk vUrfje vkns”k nsuk tSlk U;k; ds mn~ns”; ds fy, vko”;d gks] vkSj bl vf/kfu;e ds v/khu ,sls izkf/kdkjh ds le{k fdlh dk;oZ kgh dks Hkkjrh; naM lafgrk dh /kkjk 193 vkSj 228 ds iz;kstukFkZ U;kf;d dk;oZ kgh le>k tk;xkA 6 ¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿/kkjk 15&17À 15&& fu/kkZj.k izkf/kdkjh ;k vihy izkf/kdkjh fu/kkZj.k ;k vihy ds fuLrkj.k ds Hkwy lq/kkj fnukad ls ,d o’kZ ds Hkhrj fdlh le;] ;FkkfLFkr] fu/kkZj.k ;k vihy ds vfHkys[k esa izR;{k fdlh Hkwy dk lq/kkj dj ldrk gS % IkjUrq dksbZ ,slk lq/kkj] ftlls Øsrk dk nkf;Ro c<+ tk;] Øsrk dk lquokbZ dk volj fn, fcuk ugha fd;k tk;xkA 16&& bl vf/kfu;e ds v/khu fn;s fdlh vkns”k ij vkifRr djus ds iz;kstukFkZ Okknks a vkSj dk;Z okfg;ks a fdlh U;k;ky; esa dksbZ ckn xzkº; ugha gksxk vkSj bl vf/kfu;e ds v/khu ln~HkkoiwoZd dh ij jksd x;h fdlh ckr ds fy;s fdlh izkf/kdkjh ;k jkT; ljdkj ds fo#) dksbZ vfHk;kts u] okn ;k vU; dk;Zokgh ugha dh tk ldsxhA 17&& ¼1½ jkT; ljdkj] vf/klwpuk }kjk] bl vf/kfu;e ds iz;kstuks a dks dk;kfZUor fu;e djus d s fy, fu;e cuk ldrh gSA ¼2½ iwoZxkeh “kfDr dh O;kidrk ij izfrdwy izHkko Mkys fcuk] ,sls fu;eks a esa fuEu fyf[kr dh O;oLFkk dh tk ldrh gSA ¼d½ {ks= ds vuqlkj cktkj dk ifjlheu vkSj mldh vof/k] ¼[k½ jhfr] ftlds vuqlkj dj dk fu/kkZj.k] Hkqxrku ;k laxzg fd;k tk;xk] ¼x½ fofHkUu izkf/kdkfj;ks a }kjk j[k s tkus okys izi= vkSj jftLVj] ¼?k½ /kkjk 7 ds v/khu dj dk laxa zg djus dk s Bsds ij nsus dh jhfr] ¼³½ /kkjk 9 ds v/khu Ik”kq dk vfHkxzg.k] mldh vfHkj{kk vkSj mls NksM+uk] ¼p½ /kkjk 13 ds v/khu vihy dk izi= vkSj mls djus dh jfr vkSj ml ij ns; U;k;ky; Qhl] ¼N½ bl vf/kfu;e ds v/khu d`R;ks a dk fuoZgu djus es a fdlh vf/kdkjh ;k izkf/kdkjh }kjk vuqlj.k dh tkus okyh izfØ;k] ¼t½ vf/kd olwy dh x;h jkf”k dks okil djuk] ¼>½ cktkj es a Ik”kq dh fcØh djus okys foØsrk }kjk ;k ml O;fDr }kjk] ftldh Hkwfe ij cktkj yxs] fu/kkZj.k izkf/kdkjh dks nh tkus okyh lwpukA ¼´½ uksfVl vkSj vkns”k rkehy djus dk izi= vkSj mldh jhfr] ¼V½ dksbZ vU; fo’k;] ftls fofgr fd;k tkuk gks ;k fd;k tk;A 7 ¿mRrj izns”k Ik”kq Ø;&dj vf/kfu;e] 1976À ¿vuqlwphÀ vuqlwph ¿/kkjk 3 nsf[k,À Ik”kq dk uke Ikzfr Ik”kq dh nj #0 1- cdjk@cdjh ;k HksM+@HksM+h -- -- -- 3 2- HkSalk dk cPpk ¼uj½ -- -- -- 5 3- ÅaV dk cPpk ¼uj ;k eknk½ -- -- -- 5 4- xk; dk cPPkk ¼eknk½ -- -- -- 5 5- lqvj -- -- -- 5 6- HkSl dk cPpk ¼eknk½ -- -- -- 10 7- xk; dk cPPkk ¼uj½ -- -- -- 10 8- x/kk ¼uj ;k eknk½ -- -- -- 10 9- xk; -- -- -- 15 10- [kPpj ;k VV~Vw ¼uj ;k eknk½ -- -- -- 15 11- HkSalk ¼uj½ -- -- -- 20 12- ?kksM+k ;k ?kksM+h -- -- -- 20 13- ÅaV ¼uj ;k eknk½ -- -- -- 25 14- HkSalk ¼eknk½ -- -- -- 30 15- cSy ;k lkaM+ -- -- -- 30 16- gkFkh ¼uj ;k eknk½ -- -- -- 50 8 THE UTTAR PRADESH CATTLE PURCHASE TAX ACT, 19761 [U. P. Act No. XXXVI of 1976] [Passed in Hindi by the Uttar Pradesh Legislative Assembly on November 4, 1976 and by the Uttar Pradesh Legislative Council on November 8, 1976, Received the assent of the Governor on November 17, 1976 under Article 200 of ‘the Constitution of India’, and was published in the Uttar Pradesh Gazette. Extraordinary dated November 19, 1976] AN ACT to provide for the levy of a tax, on the purchase of cattle in Uttar Pradesh. It is hereby enacted in the Twenty-seventh Year of the Republic of India as follows. CHAPTER I Preliminary Short title, 1. (1) This Act may be called the Uttar Pradesh Cattle Purchase Tax extent and Act, 1976. commencement (2) It extends to the whole of Uttar Pradesh. (3) It shall come into force on such date as the State Government may, by notification, appoint in that behalf. Definitions 2. In this Act-- (i) "appellate authority" means the Cattle Tax Appellate Authority appointed under this Act (ii) "assessing authority" means the Cattle Tax Assessing Authority appointed Linder this Act; (iii) "cattle" means a cow, buffalo, camel, elephant, horse. donkey, pony, goat, sheep or swine or the progeny of any of them, whether male or female, and of any age; (iv) "cattle purchase tax" or "the tax" means the tax levied under this Act (v) "collecting authority" means the Cattle Tax Collecting Authority appointed' under this Act; (vi) "market" means a hat, fair or exhibition where mass transactions of sale of cattle are settled, entered into or effected held within such area and such period as may be prescribed ; 1. For Statement of objects and reasons, see U. P. Gazette extraordinary dated November 11, 1976. 9 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 3-6] (vii) "price" means the amount paid or payable by the purchaser as consideration for the purchase of cattle whether in cash or kind and when in kind its cash equivalent and in case of a transaction of pledge, also includes the amount secured by the pledge ; (viii) "purchaser" means a person purchasing cattle in a market, whether on his own behalf or on behalf of another, and includes a pawnet of a cattle pledged in a market: (ix) "sale" means a transfer of ownership in exchange for a price, and includes a transaction of pledge, and the term purchase" shall be construed correspondingly ; (x) "seller" means a person selling cattle in the market whether on his own behalf or on behalf of another. CHAPTER II Imposition of the Tax Levy of tax on 3. On and from the date notified by the State Government in this purchase of behalf there shall be paid to the State Government by the purchaser in a market, a tax to be called cattle purchase fax, on cattle every transaction of sale of cattle at the rate given in the Schedule. Explanation-A purchase made at any place within the radius of five kilometres of the place where a market is being held shall be deemed' a be a purchase in the market. Exemption from 4. No tax, cess, duty or other levy on the sale or purchase of cattle, other taxes under any other Uttar Pradesh Act shall be payable where in respect of transaction a tax is payable under this Act. Power of the 5. The State Government may, in the interest of the general State Government public, by notification exempt any purchaser or class of to exempt purchasers from the payment of the tax. CHAPTER III Realization of the tax and penalty Appointment of 6. The State Government may by notification appoint for a authorities particular area or a particular market any person, either by name or by designation- (a) a "Cattle Tax Assessing Authority" to perform the functions of assessing the tax and penalty and to perform any other function as may be prescribed; (b) a "Cattle Tax Appellate Authority" to hear and dispose of appeals provided for in this Act; (c) a "Cattle Tax Collecting Authority" to collect or realize the tax and penalty under this Act; 10 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 7-11] Provided that the same Authority may be appointed for the same function in more .than one area or market or, more, than one person may be appointed for the same functions in a particular area or market. Forming out of 7. (1) The State Government may lease the right to collect the tax in a the right to market, to any person by public auction or' by private negotiations, collect the tax for a period not exceeding two years at anyone time, on such terms and conditions as the State Government may deem fit. (2) In the case of lease under sub-section (1) the lease and every person appointed by him as his agent for the purpose of collection of the tax shall be deemed to be a collecting authority appointed under this Act. Security 8. (1) A person not in the service of the Government, appointed Collecting Authority under section 6 shall be required to furnish security adequate to ensure the deposit in Government Treasury of the realizations made under this Act. (2) A lessee under sub-section (1) of section 7 shall be required to furnish such security. for due fulfillment of the terms and conditions or the lease as the State Government may direct: Power of 9. (1) In case or non-payment of the tax on demand, it he Collecting seizure of cattle Authority may seize the cattle and upon, such seizure the cattle shall be produced before the assessing authority. (2) If the tax, together with penalty if any imposed, and expenses arising from such seizure is paid within 24 hours from the seizure the cattle shall be released. (3) If the dues mentioned in sub-section (2) are not paid within the said period the assessing authority may sell. the cattle and after deducting the tax, the penalty, if any, imposed and the expenses occasioned by such seizure and sale, refund the balance, if any, to the owner of the cattle; Provided that no tax under this Act shall be payable by the purchaser at such sale by the assessing authority. Penalty for non 10. If a purchaser fails to pay the entire amount of the tax payable by payment of the him at the time of purchase or within the prescribed period, he shall tax be liable to pay in addition to t ax due, penalty as imposed by the assessing authority : Provided that no penalty shall be imposed without giving to the purchaser an opportunity of being heard : Provided further that the amount of penalty shall not exceed five times the amount of the tax remaining unpaid. Deposit in 11. The Collecting Authority shall deposit all amount realized by him in Treasury and the Government Treasury within three days of realization failing which he shall be liable to pay, besides the amount so realized, a penalty on default penalty imposed by the assessing authority; 11 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 12-14] Provided that no penalty shall be imposed without giving him an opportunity of being heard; Provided further that the amount of penalty shall not exceed the amount of money due from him. Recovery as 12. Any amount of the tax, penalty or other amount due under this land revenue Act, shall be recoverable as arrears of land revenue on a certificate of the assessing authority. CHAPTER IV Appeals Appeals 13. (1) Any person aggrieved by an order assessing the tax, or Imposing penalty under section 10 or section 11 may Within thirty days of the order being communicated to him, appeal to the appellate authority in the prescribed manner; Provided that no such appeal shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one-half of the tax assessed and penalty, if any; imposed on the- person preferring the appeal. (2) The appellate authority may admit an appeal after the expiry of the period referred to in sub-section (1) if it is satisfied that there was sufficient cause for not preferring the appeal within that period. (3) The appellate authority shall, after affording 'the appellant an opportunity of being heard, pass such order in the appeal as it thinks fit and that order shall be final. CHAPTER V Miscellaneous Power to 14. For the purposes of carrying out the provisions of this Act the enforce assessing authority and the appellate authority shall have the same attendance powers as are vested in a civil court under the Code of Civil etc. Procedure, 1908 while trying a suit in respect of- (a) enforcing attendance of any person and examining him on oath or affirmation; (b) compelling the production of any documents; (c) issuing Commission for the examination of any witness or for local investigation or for examination of accounts; and (d) passing such interim orders as may be necessary in the ends of justice; and any proceeding before such authority under this deemed to be a judicial proceeding for the purposes of section 193 and 228 of the Indian Penal Code. 12 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 15-17] Rectification of 15. The assessing authority or the appellate authority may, at any mistakes time within' one year from the date of assessment or disposal of appeal, rectify any mistake apparent on the face of the record of the assessment or appeal, as the case may be : Provided that no rectification having the effect of enhancing the liability of the purchaser shall be made without allowing him an opportunity of being heard. Bar to suits and 16. No suit shall lie in any court for the purpose of questioning any proceedings order made under this Act, and no prosecution, suit or other proceeding shall lie against any authority or the State Government for anything done in good faith under this Act. Rules 17. (1) The State Government may, by notification make rule to carry out the purposes of this Act. (2) Without prejudice to the generality of the foregoing powers such rules may provide for-: (a) the delimitations of a market according to area and period ; (b) the manner in which the tax shall be assessed paid or collected; (c) the forms and, registers to be maintained by tile various authorities; (d) the manner of farming out under section 7 the collection of tax; (e) the seizure, custody and release of cattle under section 9; (f) the form and manner of appeal under section 13 and the court fee payable thereon; (g) the procedure to be followed by any officer or authority in the performance of functions under this Act ; (h) the making of refunds of amounts realised in excess ; (i) the information to be furnished to the assessing authority by a seller selling cattle in a market or by a person on whose land such market is held; (j) the forms and the manner of service of notices And orders; (k) any other matter which is to be, or may be prescribed. 13 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Schedule] SCHEDULE (See Section 3) Name of cattle Rate of the tax per head Rs. 1. Goat or Sheep (male or female) .. .. .. 3 2. Buffalo Calf (male) 5 .. .. .. 3. Camel Calf (male or female) 5 .. .. .. 4. Cow Calf (female) 5 .. .. .. 5. Swine 5 .. .. .. 6. Buffalo Calf (female) 10 .. .. .. 7. Cow Calf (male) 10 .. .. .. 8. Donkey (male or female) 10 .. .. .. 9. Cow 15 10. Mule or poney (male or female) .. .. .. 15 11. Buffalo (male) .. .. .. 20 12. Horse or mare 20 .. .. .. 13. Camel (male or female). 25 .. .. .. 14. Buffalo (female) 30 .. .. .. 15· Bullock or Bull 30 .. .. .. 16. Elephant (male or female) 50 .. .. ..