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THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English Translation of the Notification No. 133/XXVII(8)/ Vanijya Kar (VAT)/2009 dated 26 February, 2009 for general information. GOVERNMENT OF UTTARAKHAND VITTA VIBHAG No. 133/XXVII(8)/Vanijya Kar (VAT)/2009 Dehradun : Dated : 26 February, 2009 NOTIFICATION In exercise of powers conferred by Section 16 of the Uttarakhand Tax on Entry of Goods into Local Areas Act, 2008 (Act No. 13 of 2008) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand) and in suppression of the Uttarakhand (The Uttar Pradesh Tax on Entry of Goods Rules, 1999) Adaptation and Modification Order, 2007, as amended from time to time, the Governor is pleased to make the following Rules:- The Uttarakhand Tax on Entry of Goods into Local Areas Rules, 2009 1. Short title and commencement (1) These Rules may be called the Uttarakhand Tax on Entry of Goods into Local Areas Rules, 2009. (2) They shall come into force on the date of their publication in the official Gazette. 2. Definitions - (1) in these Rules, unless there is anything repugnant in the subject or context:- (a) “Act” means the Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008. (b) “Form” means a form appended to these Rules. (c) “Section” means a section of the Act. (2) Words and expressions not defined in these Rules but defined in the Act shall have the meanings assigned to them in the Act. 3. Registration of dealer (1) Any dealer, who is liable to pay tax under the Act and is already registered under the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002, or under the Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and

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Page 1: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL

AREAS RULES, 2009

In pursuance of the provisions of Clause (3) of Article 348 of the

Constitution of India, the Governor is pleased to order the publication

of the following English Translation of the Notification No. 133/XXVII(8)/

Vanijya Kar (VAT)/2009 dated 26 February, 2009 for general

information.

GOVERNMENT OF UTTARAKHAND

VITTA VIBHAG

No. 133/XXVII(8)/Vanijya Kar (VAT)/2009

Dehradun : Dated : 26 February, 2009

NOTIFICATION

In exercise of powers conferred by Section 16 of the Uttarakhand

Tax on Entry of Goods into Local Areas Act, 2008 (Act No. 13 of 2008)

read with Section 21 of the Uttar Pradesh General Clauses Act, 1904

(U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand) and

in suppression of the Uttarakhand (The Uttar Pradesh Tax on Entry of

Goods Rules, 1999) Adaptation and Modification Order, 2007, as

amended from time to time, the Governor is pleased to make the

following Rules:-

The Uttarakhand Tax on Entry of Goods into Local Areas Rules,

2009

1. Short title and commencement (1) These Rules may be called

the Uttarakhand Tax on Entry of Goods into Local Areas Rules,

2009.

(2) They shall come into force on the date of their publication in the

official Gazette.

2. Definitions - (1) in these Rules, unless there is anything

repugnant in the subject or context:-

(a) “Act” means the Uttarakhand Tax on Entry of Goods Into

Local Areas Act, 2008.

(b) “Form” means a form appended to these Rules.

(c) “Section” means a section of the Act.

(2) Words and expressions not defined in these Rules but defined in

the Act shall have the meanings assigned to them in the Act.

3. Registration of dealer (1) Any dealer, who is liable to pay tax

under the Act and is already registered under the Uttaranchal

(The Uttar Pradesh Trade Tax Act, 1948) Adaptation and

Modification Order, 2002, or under the Uttarakhand (The

Uttaranchal Value Added Tax Act, 2005) Adaptation and

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Modification Order, 2007 shall not be liable to apply for

registration under the Act. However, he shall be required to

furnish the information in Form-A to the Assessing Authority

under Section 8.

(2) Any dealer who is not registered under the Uttaranchal (The

Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification

Order, 2002, or under the Uttarakhand (The Uttaranchal Value

Added Tax Act, 2005) Adaptation and Modification Order, 2007

and is liable to pay tax under the Act shall, for issue of registration

certificate, apply to the Assessing Authority within a period of

thirty days from the date on which such dealer has become so

liable, in Form-1 prescribed under the Uttarakhand (The

Uttaranchal Value Added Tax Rules, 2005) Adaptation and

Modification Order, 2007 along with proof of deposit of registration

fee of two hundred rupees;

Provided that a dealer who fails to apply for issue of registration

certificate within the time prescribed, without prejudice to any other

liability under the Act, may apply after depositing late fee at the

rate of rupees on hundred for every month or part thereof from the

date of expiry of the period referred to above in this sub-rule.

(3) If the Assessing Authority is satisfied that the application is in

order, the information furnished is correct and complete and the

fee or late fee, if any, payable has been deposited, he may, unless

he considers it necessary to demand security after making such

enquiry as he deems fit, register the dealer and grant him a

certificate of registration in Form-B.

(4) If the Assessing Authority has demanded security, the dealer

shall be registered and be granted a registration certificate only

if the security so demanded has been furnished to the satisfaction

of such Assessing Authority.

(5) For grant, amendment and cancellation of registration certificate

or rejection of registration application or the demand or rejection

of registration application or the demand of security the

provisions of Sections 15, 17, 18, 19 and 20 of the Uttarakhand

(The Uttaranchal Value Added Tax Act, 2005) Adaptation and

Modification Order, 2007 shall mutatis-mutandis apply-

(6) The cancellation of a certificate of registration shall not affect

the liability of such dealer to pay the tax, penalty or any other

dues due for any period whether such tax, penalty or any other

dues are assessed before or after the cancellation.

4. Submission of returns and assessment of tax - (1) Every dealer

liable to pay tax under the Act, shall submit to the Assessing

Authority his returns for a tax period in Form C.

(2) For submission of returns, annual return and assessment of tax,

the provisions of Rule 11 of the Uttarakhand (The Uttaranchal

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Value Added Tax Rules, 2005) Adaptation and Modification Order,

2007 and Section 25 and Section 26 of the Uttarakhand (The

Uttaranchal Value Added Tax Act, 2005) Adaptation and

Modification Order, 2007 shall mutatis-mutandis apply to all

dealers under the Act.

(3) Upon the expiry of the assessment year, the Assessing Authority

after such enquiry, as he may deem necessary, shall determine

the aggregate value of the goods and amount of reversal of tax

under Section 5 of the dealer in respect of assessment year and

shall assess the tax payable and reversal of tax if any.

Provided that in the case of a dealer who discontinues business

during any assessment year, the Assessing Authority may make

an assessment order and assess the tax payable and reversal of tax

before the expiry of the assessment year:

Provided further that, before determining the aggregate value of

the goods and amount of reversal of tax to the best of his judgment,

the Assessing Authority shall issue a show cause notice to the dealer

for non-acceptance of the returns, if any, submitted by the dealer,

and shall give him a reasonable opportunity of furnishing his reply

thereto.

(4) If the tax assessed differs from the total amount of tax deposited

by the dealer, the difference shall be realized or refunded, as the

case may be, by the Assessing Authority in accordance with the

provisions of the Act.

5. Reversal of levy of tax - (1) In case of the transaction within the

State, any dealer who claims reversal of levy of the under Clauses

(a), (c) and (e) of sub-section (1) of Section 5 shall obtain a

certificate in Form D from the purchasing or consignee dealer

and submit the original thereof to the Assessing Authority within

three months after the expiry of the period to which the certificate

relates:

Provided that if the Assessing Authority is satisfied that the dealer

concerned was prevented by sufficient cause from furnishing such

certificate within the aforesaid time, he may allow such certificate

to be furnished within such further time, not later than the time

prescribed for filing annual return.

(2) For the purpose of sub-rule (1), the provisions of sub-rule (2) to

sub-rule (16) of Rule 30 of the Uttarakhand (The Uttaranchal

Value Added Tax Rules, 2005) Adaptation and Modification Order,

2007 shall mutatis-mutandis apply.

(3) A single Form prescribed under sub-rule (1) shall cover the

transaction made during the financial year subject to maximum

monetary limit of rupees five lakhs, but this monetary limit shall

not apply for the following types of dealers:-

(a) a department of the Central Government or the State

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Government or a Corporation or Undertaking established

or constituted by or under a Central Act or an Uttarakhand

Act or a Government Company as defined in Section 617 of

the Companies Act, 1956, having any yearly turnover of

rupees five crores or more, or

(b) dealer having an yearly turnover of rupees twenty five

crores or more.

(4) In case of inter-State trade and commerce or export out of the

territory of India who claims the reversal of tax under Clauses

(a), (b), (d) and (e) of sub-section (1) of Section 5, the declaration

or certificate submitted under sub-rules (1), (5), (10), (11) and

(11a) of Rule 12 of the Central Sales Tax (Registration and

Turnover) Rules, 1957, as the case may be, to the Assessing

Authority, shall be the sufficient proof of the reversal of tax.

(5) For the purpose of the reversal of tax levy, the provisions of Rule

41, 42 and 43 of the Uttarakhand (The Uttaranchal Value Added

Tax Rules, 2005) Adaptation and Modification Order, 2007 shall

mutatis-mutandis apply.

6. Manner of Payment – The Provisions of Rules 19 and 20 of the

Uttarakhand (The Uttaranchal Value Added Tax Rules, 2005)

Adaptation and Modification Order, 2007 shall mutatis-mutandis

apply for manner of payment of tax due under the Act.

7. Realisation and deposit of tax by the manufacturer – The

manufacturer in Uttarakhand responsible for selling, supplying

or otherwise dispatching the goods notified by the State

Government, under sub-section (1) of Section 12, to any person

in Uttarakhand shall-

(a) receive the amount of tax payable on the value of goods

through a demand draft in the name of the concerned

Assessing Authority and shall deposit the same into the

Government Treasury on or before 20th date of the next

succeeding month:

Provided that the tax so collected upto 20th of March for the tax

period ending on 31st of March, shall be deposited upto 25th of that

month;

(b) Submit to the Assessing Authority on or before 20… date of

next succeeding month, a monthly return of such turnover

in Form E giving detailed information in the Annexure

thereof, along with the treasury challan for proof of the

deposit of the tax;

(c) issue a sale invoice specified in Section 60 of the

Uttarakhand (The Uttaranchal Value Added Tax Act, 2005)

Adaptation and Modification Order 2007 to the dealer or

the person, as the case may be, in which entry tax shall be

shown separately.

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(d) the sale invoice issued by the manufacturer, as specified

in Section 60 of the Uttarakhand (The Uttaranchal Value

Added Tax Act, 2005) Adaptation and Modification Order,

2007 shall be treated as sufficient proof of payment of tax

the under the Act.

FORM-A

Department of Commercial Taxes, Government of Uttarakhand

[see sub-rule (1) of Rule 3 of the Uttarakhand Tax on Entry of Goods

Into Local Areas Rules, 2009]

Form for giving information regarding registration under the

Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation

and Modification Order, 2007.

To,

The Assessing Authority, Circle/Sector………………

I, …………….........................………(Full Name), son of

………………………………….(Full Name) Proprietor/Partner of the Firm/

Karta of Hindu Joint Family/Managing Director authorised by the Board

of Directors of the limited Company/President or Secretary of the

Society/Club or Association/Head of Officer/Officer duly authorized

by the Head of the Office of the ……...................………….Department of

the Central or State Government-Dealer/Principal Officer or Officer

duly authorised by the Principal Officer of the authority or the Body

carrying on the business under the name and style of Sarvashri

……………...........the principal place of business whereof is situated at

………………………………….(complete address) within your jurisdiction,

is registered under the Uttarakhand (The Uttaranchal Value Added

Tax Act, 2005) Adaptation and Modification Order, 2007 and my

registration number is……………… which is valid from………………

Particulars of the goods liable to tax under the Act:-

Purpose Name of goods

1. For the purpose of consumption ……………………………………………

2. For the purpose of use ……………………………………………

3. For the purpose of sale ……………………………………………

I do hereby declare that the particulars furnished in this

application are correct and complete to the best of my knowledge and

belief.

Signature of applicant ……..……………

Status in relation to the dealer..........

Permanent Address.............................

...................…………………………………

Place ……………………

Date………………………

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FORM-B FORM-B

Department of Commercial Taxes Department of Commercial Taxes

Government of Uttarakhand Government of Uttarakhand

[See sub-rule (3) of Rule 3 of the [See sub-rule (3) of Rule 3 of the

Uttarakhand Tax on Entry of Uttarakhand Tax on Entry of Goods

Goods Into Local Areas Rules, Into Local Areas Rules, 2009]

2009]

Counterfoil Dealer’s copy

Registration No. …………………… Certificate of registration under

Section 8

Name of dealer …………………….. Registration No. ……………………

Principal place of business……… I, Assessing Authority of .......…..

..................................................... Circle do hereby register M/s ……

Branches With effect from ………........The

(1) ............................................... registration shall remain inforce

(2) ............................................... till the date of closer of business

(3) ............................................... or the date of cancellation of

registration, as the case may be.

Date of Application……………..…… The principal place of business is

Date of grant of the certificate .... situated at …..................……and

....................................................... the business carried on under the

Signature of Assessing Authority… name and style of M/s……………

Name of Assessing Authority There are the following branches

Circle/Sector………………………… 1. ……………………………......

2. ………………………….........

3. ……………………………......

Date ……………………………...

Signature ……………………….

Seal……………Name of Assessing

Authority……………….............

Circle/Sector……………………

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FORM – C

Department of Commercial Taxes, Government of Uttarakhand

[See sub-rule (1) of Rule 4 of the Uttarakhand Tax on Entry of Goods into Local Areas Rules, 2009]

Return of Tax – monthly/quarterly

[To be filled in block letters only]

1. Assessment year - -

2. The period Ending on - - -

3. Designation of Assessing Authority - - -

4. Name of Circle/Sector - - -

5. Name/Address of the dealer/Firm - - -

6. Taxpayer’s identification Number [Tin] - -

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7. Receipt of goods into Local Area and calculation of tax

Sl. No. Name of Receipts of goods into Local Area and details of taxgoods

From Ex From outside From within local area

Uttarakhand the local area

but within

Uttarakhand

Value of goods From manufacturers From others From manufacturers From others

as defined

under Clause (h) Value of goods [in Rs.] Value of goods Value of goods [in Rs.] Value of

of sub-section as defined under goods as

(1) of Section 2 Clause (h) of defined

[in Rs.] sub-section(1) under clause

of Section 2 (h) of sub-

2 [in Rs.] section (1)

of Section 2

[in Rs.]

1 2 3 4 5 6 7

Total

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Total value of goods received into Local Area and details of tax thereon

Value of goods Rate of Tax Amount of Tax Rebate claimed Tax paid to Tax paid in Balance

[in Rs.] if any manufacturer to treasury

8(3+4+5+6+7) 9 10 11 12 13 14 [(10+12

13)]

8. Details of goods consumed, used, sold or otherwise disposed

Sl.No Name of goods Consumption, use, sale or otherwise disposal of goods by dealer

Sale in the course Sale within Uttarakhand Sale Value of Value of goods

of inter-State trade but outside local area within goods otherwise

and commerce or in local consumed disposed as

the course of exports area or used specified in

or transfer of goods Clause (a), (c)

otherwise than by and (e) of sub

way of sale section (1)

& sub-section

(2) of Section 5

1 2 3 4 5 6 7

Total

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9. Details of Tax Deposited

Name of Bank/Branch Treasury Challan Date Amount of tax

No.

Total In figure

Total in words

Enclosures –

1. Treasury Challan

2. Annexure A for details of purchase in Column 3,4,5,6 and 7 of Serial 7 separately for each column.

3. Annexure B for details of sale in Column 3,4,5,6 and 7 of Serial 8 separately for each column.

4. Annexure B for details of rebate claimed in Column 11 of Serial 7.

DECLARATION

I………………………………………S/o, D/o, W/o …………………………………… Status …………………..…………..(ie

proprietor, director, partner etc.) do hereby declare and verify that, to the best of my knowledge and belief all the

statements and figures given in this return are true and complete and nothing has been willfully omitted or wrongly

stated.

Place ……………....……. Signature ……………………….

Date ……………....…….. Status ……………………....……

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ANNEXURE-A

(List of purchases against Col. 3/4/5/6/7 of Serial No. 7 of Form C to be filled separately for the Tax Period

............. of Year 20........20..........)

1. Name and Address of Purchasing dealer

2. Tin

3. Assessment Year

4. Expiry Date of Tax Period

DETAILS OF PURCHASE

Sl. No. Name and Address TIN Bill/Sale Date Name of Value of Amount of Amount of Amount of

of selling dealer invoice/ Commodity goods VAT shown Entry tax Rebate

challan in the sale

No. invoice

1 2 3 4 5 6 7 8 9 10

Signature of Authorised Person.....

....................................................

Full Name....................................

status..........................................

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ANNEXURE-B

(List of purchases against Col. 3/4/5/6/7 of Serial No. 8 of Form C to be filled separately for the Tax Period

............. of Year 20........20..........)

1. Name and Address of Purchasing dealer

2. Tin

3. Assessment Year

4. Expiry Date of Tax Period

DETAILS OF SALES

Sl. No. Name and Address TIN Bill/Sale Date Name of Sale price of Corresponding Reversal of

of selling dealer invoice/ commodity Goods purchase Tax, if any

No. (in Rs.) amount (in Rs.) (in Rs.)

1 2 3 4 5 6 7 8 9

Signature of Authorised Person.....

....................................................

Full Name....................................

Status..........................................

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ANNEXURE-C

(Details of Rebate Claimed in Col. 11 of Sl. No. 7)

1. Name and Address of Purchasing dealer

2. Tin

3. Assessment Year

4. Expiry Date of Tax Period

DETAILS OF PURCHASE

Sl. No. Name and Address TIN Bill/Sale Date Name of Value of Amount of Amount of Amount of

of selling dealer invoice/ commodity goods VAT shown Entry tax Rebate

challan in the sale involved if any

No. invoice

1 2 3 4 5 6 7 8 9 10

Signature of Authorised Person.....

....................................................

Full Name....................................

status..........................................

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FORM D

Department of Commercial Taxes, Government of Uttarakhand

[See sub-rule (1) of Rule 5 of the Uttarakhand Tax on Entry of

Goods into Local Areas Rules, 2009]

Sr. No. …………………………….

COUNTERFOIL

(Certificate to be issued by the purchaser to seller)

(To be filled by the office)

1. Signature of issuing officer .....................................

2. Name of issuing officer .....................................

3. Seal of the issuing officer .....................................

4. Date of issue .....................................

5. Name and Address of the dealer .....................................

to whom issued (Tin)……………………

6. Registration Number under the .....................................

Act or under the Uttarakhand

(The Uttaranchal Value Added

Tax Act, 2005) Adaptation and

Modification Order, 2007

(To be filled by the dealer)

1. I, ………………………………….(full name), do hereby certify that

our said Firm is registered under the Act/The Uttarakhand (The

Uttaranchal Value Added Tax Act, 2005) Adaptation and

Modifcation Order, 2007 and its registration number is……………

which is effective from………………

2. I , further certify that the said Firm has purchased/received

……………….(name of the goods) worth Rs. …………………..from

M/s ………………..vide bill/sale invoice/challan number

………………..dated ……………………..and on these goods-

*(a) tax rupees ………………..has been paid by me vide Treasury

Challan Number …………………..Dated……………............…….in

……………………..(Name and Address of the Bank/Branch /

Treasury/Sub-Treasury)

*(b) tax liability is not on our Firm because the goods have been sold

to M/s ………………………..and declaration Form No

…………………………Dated ………………………….has been received

from him.

Place…………………… Signature ………………………

Date …………………… Status …………………………

……………………………..

*Strike off whichever is not applicable.

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Form D

Department of Commercial Taxes, Government of Uttarakhand

[See sub-rule (1) of Rule 5 of the Uttarakhand Tax on Entry of

Goods into Local Areas Rules, 2009]

Sr. No. …………………………….

DUPLICATE

(Certificate to be issued by the purchaser to seller)

(To be filled by the office)

1. Signature of issuing officer .....................................

2. Name of issuing officer .....................................

3. Seal of the issuing officer .....................................

4. Date of issue .....................................

5. Name and Address of the dealer .....................................

to whom issued (Tin)……………………

6. Registration Number under the .....................................

Act or under the Uttarakhand

(The Uttaranchal Value Added

Tax Act, 2005) Adaptation and

Modification Order, 2007

(To be filled by the dealer)

1. I, ………………………………….(full name), do hereby certify that

our said Firm is registered under the Act/The Uttarakhand (The

Uttaranchal Value Added Tax Act, 2005) Adaptation and

Modifcation Order, 2007 and its registration number is……………

which is effective from………………

2. I , further certify that the said Firm has purchased/received

……………….(name of the goods) worth Rs. …………………..from

M/s ………………..vide bill/sale invoice/challan number

………………..dated ……………………..and on these goods-

*(a) tax rupees ………………..has been paid by me vide Treasury

Challan Number …………………..Dated……………............…….in

……………………..(Name and Address of the Bank/Branch /

Treasury/Sub-Treasury)

*(b) tax liability is not on our Firm because the goods have been sold

to M/s ………………………..and declaration Form No

…………………………Dated ………………………….has been received

from him.

Place…………………… Signature ………………………

Date …………………… Status …………………………

……………………………..

*Strike off whichever is not applicable.

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Form D

Department of Commercial Taxes, Government of Uttarakhand

[See sub-rule (1) of Rule 5 of the Uttarakhand Tax on Entry of

Goods into Local Areas Rules, 2009]

Sr. No. …………………………….

ORIGINAL

(Certificate to be issued by the purchaser to seller)

(To be filled by the office)

1. Signature of issuing officer .....................................

2. Name of issuing officer .....................................

3. Seal of the issuing officer .....................................

4. Date of issue .....................................

5. Name and Address of the dealer .....................................

to whom issued (Tin)……………………

6. Registration Number under the .....................................

Act or under the Uttarakhand

(The Uttaranchal Value Added

Tax Act, 2005) Adaptation and

Modification Order, 2007

(To be filled by the dealer)

1. I, ………………………………….(full name), do hereby certify that

our said Firm is registered under the Act/The Uttarakhand (The

Uttaranchal Value Added Tax Act, 2005) Adaptation and

Modifcation Order, 2007 and its registration number is……………

which is effective from………………

2. I , further certify that the said Firm has purchased/received

……………….(name of the goods) worth Rs. …………………..from

M/s ………………..vide bill/sale invoice/challan number

………………..dated ……………………..and on these goods-

*(a) tax rupees ………………..has been paid by me vide Treasury

Challan Number …………………..Dated……………............…….in

……………………..(Name and Address of the Bank/Branch /

Treasury/Sub-Treasury)

*(b) tax liability is not on our Firm because the goods have been sold

to M/s ………………………..and declaration Form No

…………………………Dated ………………………….has been received

from him.

Place…………………… Signature ………………………

Date …………………… Status …………………………

……………………………..

*Strike off whichever is not applicable.

Page 17: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

FORM E

Department of Commercial Taxes, Government of Uttarakhand

[See sub-rule (b) of Rule 7 of The Uttarakhand Tax on Entry of Goods

into Local Areas Rules, 2009]

Return of the turnover on which tax has been realized

for the month of ………………………………..

1. Name of Manufacturer -------------------------------

2. Full Address -------------------------------

3. Name and status of the person -------------------------------

submitting the return (i.e.

Proprietor, Partner, Director etc.)

4. Name of commodity on which tax -------------------------------

has been realized

5. Aggregate of the value of the goods -------------------------------

supplied during the month

6. Value of goods supplied on which no -------------------------------

tax has been collected (with reasons)

7. Value of goods on which tax has -------------------------------

been collected Rs………………………….

8. Amount of tax collected Rs.................................

9. Amount of tax deposited Rs………………………….

Challan no ………………………….

Dated …………………………..…….

Name of the Bank/Branch …….

DECLARATION

I, …………….being known as the ………….(Proprietor, Partner,

Director etc.) of the Firm M/s ………………..do hereby declare and verify

that, to the best of my knowledge and belief all the statements and

figures given in this return are true and complete and nothing has

been willfully omitted or wrongly stated.

Place …………………… Signature ………………………

Date…………………… Status ……………………………

Annexure

Turnover of the month of …………..

Sl. Name and address Bill/sale Date Value of Tax Number

No. of the dealer invoice no. goods realized and date of

(in Rs.) bank draft

1 2 3 4 5 6 7

Aggregate of the value of goods and tax realized

Enclosure

1- Treasury Challan

Signature ……………………..

Status…………………..………

Page 18: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

mRrjk[k.M+ 'kklumRrjk[k.M+ 'kklumRrjk[k.M+ 'kklumRrjk[k.M+ 'kklumRrjk[k.M+ 'kklu

foRr foHkkxfoRr foHkkxfoRr foHkkxfoRr foHkkxfoRr foHkkx

la0&la0&la0&la0&la0&133/XXVII(8)/okf.k0 dj ¼oSV½@2009okf.k0 dj ¼oSV½@2009okf.k0 dj ¼oSV½@2009okf.k0 dj ¼oSV½@2009okf.k0 dj ¼oSV½@2009

nsgjknwu % fnukad % 26 Qjojh] 2009nsgjknwu % fnukad % 26 Qjojh] 2009nsgjknwu % fnukad % 26 Qjojh] 2009nsgjknwu % fnukad % 26 Qjojh] 2009nsgjknwu % fnukad % 26 Qjojh] 2009

vf/klwpukvf/klwpukvf/klwpukvf/klwpukvf/klwpuk

mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj vf/kfu;e]2008 ¼vf/kfu;e la[;k 13] 2008½ dh /kkjk 16] lifBr mRrj izns'klk/kkj.k [k.M vf/kfu;e] 1904 ¼mRrj izns'k vf/kfu;e la0 1 o"kZ1904½ ¼mRrjk[k.M+ jkT; esa ;Fkk izo`Rr½ dh /kkjk 21 ds }kjk iznRr'kfDr;ksa dk iz;ksx djrs gq, rFkk mRrjk[k.M+ ¼mRrj izns'k ds izos'k ij djfu;e] 1999½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 ¼le;≤ ij;Fkk la'kksf/kr½ dk vf/kØe.k djrs gq,] jkT;iky fuEufyf[kr fu;ekoyhcukrs gS%&

mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;ekoyh]mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;ekoyh]mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;ekoyh]mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;ekoyh]mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;ekoyh]20092009200920092009

1-1 -1 -1 -1 - laf{kIr uke ,oa izkjEHk &laf{kIr uke ,oa izkjEHk &laf{kIr uke ,oa izkjEHk &laf{kIr uke ,oa izkjEHk &laf{kIr uke ,oa izkjEHk & ¼1½ bu fu;eksa dk laf{kIr ukemRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009gSA

¼2½ ;s jkti= esa izdk'ku dh rkjh[k dks izo`Rr gksaxsA

2 -2 -2 -2 -2 - ifjHkk"kk,sa &ifjHkk"kk,sa &ifjHkk"kk,sa &ifjHkk"kk,sa &ifjHkk"kk,sa & ¼1½ bu fu;eksa esa tc rd fd fo"k; vFkok lUnHkZesa dksbZ ckr izfrdwy u gks&

¼d½ ßvf/kfu;eÞ ls mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ijdj vf/kfu;e] 2008 vfHkizsr gS(

¼[k½ ßiz:iÞ ls bu fu;eksa ds lkFk layXu iz:i vfHkizsr gS(

¼x½ ß/kkjkÞ ls vf/kfu;e dh /kkjk vfHkizsr gS(

¼2½ 'kCn vkSj in tks bu fue;ksa esa ifjHkkf"kr ugha gS] fdUrq vf/kfu;eesa ifjHkkf"kr gS] dk ogh vFkZ gksxk tks fd mUgsa vf/kfu;e esaleuqnsf'kr fd;k x;k gSA

3 -3 -3 -3 -3 - C;kSgkjh dk iathdj.k &C;kSgkjh dk iathdj.k &C;kSgkjh dk iathdj.k &C;kSgkjh dk iathdj.k &C;kSgkjh dk iathdj.k & ¼1½ dksbZ C;kSgkjh tks vf/kfu;e dsv/khu dj ds Hkqxrku ds fy, nk;h gS rFkk igys ls gh mRrjkapy¼mRrj izns'k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.kvkns'k] 2002 vFkok mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr djvf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 dsv/khu iathd`r gS] vf/kfu;e ds v/khu iathdj.k gsrq izkFkZuk i=nsus ds fy, nk;h ugha gksxk rFkkfi] mlls /kkjk 8 ds v/khu dj fu/kkZjd izkf/kdkjh dks iz:i&d esa lwpuk izsf"kr djuk visf{kr gksxkA

¼2½ dksbZ C;kSgkjh tks mRrjkapy ¼mRrj izns'k O;kikj dj vf/kfu;e]1948½ vuqdwyu ,oa mikUrj.k vkns'k] 2002 vFkok mRrjk[k.M+¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa

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mikUrj.k vkns'k] 2007 ds v/khu iathd`r ugha gS rFkk vf/kfu;eds v/khu dj ds Hkqxrku ds fy, nk;h gS] iath;u izek.k i= tkjhdjus ds fy, ml rkjh[k ls] ftlls ,slk C;kSgkjh bl izdkj nk;hgks x;k gS] ds rhl fnu ds vof/k ds Hkhrj mRrjk[k.M ¼mRrjkapyewY; of/kZr dj fu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k]2007 ds v/khu fofgr iz:i&1 esa :0 200@& ¼nks lkS :i;k½iath;u Qhl ds tek ds lk{; ds lkFk dj fu/kkZjd izkf/kdkjh dksizkFkZuk i= nsxk(

ijUrq ;g fd C;kSgkjh tks fofgr le; ds Hkhrj iath;u izek.k&i=tkjh djus gsrq izkFkZuk i= nsus esa vleFkZ jgrk gS] vf/kfu;e ds v/khufdlh vU; nkf;Ro ij izfrdwy izHkko Mkys fcuk bl mifu;e esa ÅijfufnZ"V vof/k dh lekfIr ij izR;sd ekg vFkok mlds Hkkx ds fy, :0100@& ¼,d lkS :i;s½ dh nj ls foyEc Qhl tek djus ds ckn izkFkZuki= ns ldrk gSA

¼3½ ;fn dj fu/kkZjd izkf/kdkjh dk lek/kku gks tkrk gS fd izkFkZuk i=O;ofLFkr :i esa gS] nh x;h lwpuk lgh ,oa iw.kZ gS rFkk Qhl vFkokfoyEc Qhl] ;fn dksbZ gks] tek dj nh x;h gS] rks og] tc rdfd tekur ekaxuk vko';d u le>s] ,slh tkWp] tSlh fd Bhdle>s] djus ds ckn C;kSgkjh dks iathd`r dj ldrk gS rFkkiz:i&[k esa iath;u izek.k i= iznku dj ldrk gSA

¼4½ ;fn dj fu/kkZjd izkf/kdkjh }kjk tekur ekaxh x;h gS rks ,sls djfu/kkZjd izkf/kdkjh ds lek/kku gksus ij tekur tek djus ds ckngh C;kSgkjh dks iathd`r fd;k tk;sxk rFkk iath;u izek.k&i= iznkufd;k tk;sxkA

¼5½ iath;u izkFkZuk i= ds eatwj fd;s tkus] la'kks/ku rFkk fujLr fd;stkus vFkok iath;u izkFkZuk i= ds vLohdkj fd;s tkus vFkoktekur dh ekax gsrq mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr djvf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 dh /kkjk15] 17] 18] 19 rFkk 20 ds micU/k vko';d ifjorZu lfgrykxw gksaxsA

¼6½ iath;u izek.k&i= dk fujLrhdj.k ,sls C;kSgkjh ds }kjk fdlhvof/k ds fy, dj] vFkZn.M vFkok vU; ns;ksa ds Hkqxrku ds nkf;Rodks izHkkfor ugha djsxk pkgs ,sls dj] vFkZn.M vFkok vU; fdlhns; dk fu/kkZj.k fujLrhdj.k ls iwoZ vFkok ckn esa fd;k tk;sA

4 -4 -4 -4 -4 - foojf.k;ksa dk izLrqfrdj.k rFkk dj fu/kkZj.kfoojf.k;ksa dk izLrqfrdj.k rFkk dj fu/kkZj.kfoojf.k;ksa dk izLrqfrdj.k rFkk dj fu/kkZj.kfoojf.k;ksa dk izLrqfrdj.k rFkk dj fu/kkZj.kfoojf.k;ksa dk izLrqfrdj.k rFkk dj fu/kkZj.k & ¼1½ izR;sdC;kSgkjh tks vf/kfu;e ds v/khu dj ds Hkqxrku ds fy, nk;h gS djfu/kkZjd izkf/kdkjh dks dj vof/k ds fy, viuh fooj.kh djfu/kkZjd izkf/kdkjh dks iz:i&x esa nkf[ky djsxkA

¼2½ foojf.k;ksa] okf"kZd fooj.kh ds izLrqfrdj.k rFkk dj fu/kkZj.k gsrqmRrjk[k.M+ ¼mRrjkapy ewY; of/kZr dj fu;e] 2005½ vuqdwyu ,oamikUrj.k vkns'k] 2007 ds fu;e 11 rFkk mRrjk[k.M+ ¼mRrjkapy

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ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k]2007 dh /kkjk 25 ,oa 26 ds micU/k vko';d ifjorZu lfgrvf/kfu;e ds v/khu lHkh C;kSgkfj;ksa ij ykxw gksaxsA

¼3½ dj fu/kkZj.k o"kZ dh lekfIr ij dj fu/kkZjd izkf/kdkjh ,slh tkWptSlh fd og vko';d le>s] dj fu/kkZj.k o"kZ ds lEcU/k esaC;kSgkjh ds eky ds ldy ewY; rFkk /kkjk 5 ds v/khu dj dsfoyksfefrdj.k dh /kujkf'k dk vo/kkj.k djsxk rFkk ns; dj ,oafoyksfer dj ;fn dksbZ gks] dk fu/kkZj.k djsxk(

ijUrq ;g fd ,sls C;kSgkjh ds ekeys esa] tks fd fdlh dj fu/kkZj.ko"kZ ds nkSjku dkjckj cUn djrk gS] dj fu/kkZjd izkf/kdkjh dj fu/kkZj.ko"kZ dh lekfIr ls iwoZ dj fu/kkZj.k vkns'k ikfjr dj ldrk gS rFkk ns;dj ,oa foyksfer dj dk fu/kkZj.k dj ldrk gS(

ijUrq ;g vkSj fd eky ds ldy ewY; rFkk foyksfer dj dh/kujkf'k dk loksZÙke U;k; ,oa foosd ds vk/kkj ij vo/kkj.k djus ls iwoZdj fu/kkZjd izkf/kdkjh C;kSgkjh }kjk nkf[ky foojf.k;ksa] ;fn dksbZ gks] dsLohdkj u fd;s tkus ds fy, ,d dkj.k crkvks uksfVl tkjh djsxk rFkkmldk mRrj nkf[ky djus ds fy, ;qfDr ;qDr volj iznku djsxkA

¼4½ ;fn C;kSgkjh }kjk tek fd;s x;s dj dh dqy /kujkf'k fu/kkZfjr djdh /kujkf'k ls fHkUu gS rks dj fu/kkZjd izkf/kdkjh }kjk vf/kfu;eds micU/kkas ds vuqlkj vUrj dh /kujkf'k@olwy vFkok] tSlh HkhfLFkfr gks] tek dh tk;sxhA

5 -5 -5 -5 -5 - dj ds mn~xzg.k dk foyksfefrdj.k &dj ds mn~xzg.k dk foyksfefrdj.k &dj ds mn~xzg.k dk foyksfefrdj.k &dj ds mn~xzg.k dk foyksfefrdj.k &dj ds mn~xzg.k dk foyksfefrdj.k & ¼1½ jkT; ds HkhrjlEO;ogkjksa ds ekeys esa dksbZ C;kSgkjh tks fd /kkjk 5 dh mi/kkjk¼1½ ds [k.M ¼d½] ¼x½ rFkk ¼M+½ ds v/khu dj ds mn~xzg.k dsfoyksfefrdj.k dk nkok djrk gS] Øsrk vFkok ijs"krh C;kSgkjh lsiz:i&?k esa izek.k&i= izkIr djsxk vkSj mlds ewy Hkkx dksizek.k&i= ls lEcfU/kr vof/k dh lekfIr ds ckn rhu ekg dsHkhrj dj fu/kkZj.k izkf/kdkjh dks nkf[ky djsxk(

ijUrq ;g fd ;fn dj fu/kkZjd izkf/kdkjh dk lek/kku gks tkrk gSfd lEcfU/kr C;kSgkjh i;kZIr dkj.kksa ls mijksDr le; ds Hkhrj ,sls izek.ki= nsus esa vleFkZ Fkk rks og ,sls izek.k&i= dks ,sls vxzsrj le;] tksfd okf"kZd fooj.kh nkf[ky djus gsrq fofgr le; ds ckn u gks] ,slsizek.k&i= dks nkf[ky djus dh vuqefr ns ldrk gSA

¼2½ mifu;e ¼1½ ds iz;kstu gsrq mRrjk[k.M ¼mRrjkapy ewY; of/kZr djfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 ds fu;e30 ds mifu;e ¼2½ ls mifu;e ¼16½ rd ds micU/k vko';difjorZuksa lfgr ykxw gksaxsA

¼3½ mifu;e ¼1½ ds v/khu fofgr ,d ,dy iz:i esa vf/kdre 5yk[k :i;s dh ekSfnzd lhek ds v/;/khu dj fu/kkZj.k o"kZ ds nkSjkufd;s x;s lEO;ogkj vkPNkfnr gksaxs fdUrq ;g ekSfnzd lhekfuEufyf[kr izdkj ds C;kSgkfj;ksa ij ykxw ugha gksxh%&

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¼d½ dsUnzh; vFkok jkT; ljdkj dk dksbZ foHkkx] fdlh dsUnzh;vf/kfu;e vFkok mRrjk[k.M+ vf/kfu;e }kjk vFkok mldsv/khu LFkkfir vFkok xfBr dksbZ fuxe vFkok miØe vFkokdEiuh vf/kfu;e] 1956 dh /kkjk 617 esa ;FkkifjHkkf"krdksbZ ljdkjh dEiuh] ftldk okf"kZd vkorZ 5 djksM+ :i;svFkok vf/kd gks( vFkok

¼[k½ C;kSgkjh] ftldk lkykuk vkorZ 25 djksM+ :i;s vFkok vf/kdgSA

¼4½ vUrjkZT;h; O;kikj ,oa okf.kT; vFkok Hkkjr {ks= ds ckgj fu;kZrds ekeys esa dksbZ C;kSgkjh] tks fd /kkjk 5 dh mi/kkjk ¼1½ ds [k.M¼d½] ¼[k½] ¼?k½ rFkk ¼M+½ ds v/khu dj ds foyksfefrdj.k dk nkokdjrk gS] dsUnzh; fcØh dj ¼jftLVªhdj.k ,oa vkorZ½ fu;ekoyh]1957 ds fu;e 12 ds mifu;e ¼1½] ¼5½] ¼10½] ¼11½ rFkk¼11d½] tSlh Hkh fLFkfr gks] ds v/khu dj fu/kkZjd izkf/kdkjh dksnkf[ky fd;k x;k ?kks"k.kk i= vFkok izek.k&i= dj ds foyksfefrdj.kdk i;kZIr lcwr gksxkA

¼5½ dj ds mn~xzg.k ds iz;kstukFkZ mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr djfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 ds fu;e41]42 rFkk 43 ds micU/k vko';d ifjorZuksa lfgr ykxw gksaxsA

6 -6 -6 -6 -6 - Hkqxrku dh jhfrHkqxrku dh jhfrHkqxrku dh jhfrHkqxrku dh jhfrHkqxrku dh jhfr & mRrjk[k.M ¼mRrjkapy ewY; of/kZr dj fu;e]2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 ds fu;e 19 rFkk20 ds micU/k vko';d ifjorZuksa lfgr vf/kfu;e ds v/khu ns;dj ds Hkqxrku dh jhfr ds lEcU/k esa vko';d ifjorZuksa lfgrykxw gksxsA

7 -7 -7 -7 -7 - fofufekZrk }kjk dj olwyh rFkk tek fd;k tkukfofufekZrk }kjk dj olwyh rFkk tek fd;k tkukfofufekZrk }kjk dj olwyh rFkk tek fd;k tkukfofufekZrk }kjk dj olwyh rFkk tek fd;k tkukfofufekZrk }kjk dj olwyh rFkk tek fd;k tkuk & mRrjk[k.Mdk fofuekZrk tks fd mRrjk[k.M esa fdlh O;fDr dks /kkjk 12 dhmi/kkjk ¼1½ ds v/khu jkT; ljdkj }kjk vf/klwfpr eky dk foØ;]lEHkj.k vFkok vU;Fkk izs"k.k djus ds fy, ftEesnkj gS&

¼d½ og lEcfU/kr dj fu/kkZjd izkf/kdkjh dk uke eky ds ewY; ij ns;dj dh /kujkf'k fMekUM Mªk¶V }kjk izkIr djsxk vkSj mls jktdh;dks"kxkj esa vxys mÙkjorhZ eky dh 20 rkjh[k ls iwoZ tek djsxk(

ijUrq ;g fd 31 ekpZ dks lekIr gksus okyh vof/k ds fy, 20rkjh[k rd laxzghr dj ml ekg dh 25 rkjh[k rd tek fd;ktk;sxk(

¼[k½ dj fu/kkZjd izkf/kdkjh dks vxys mÙkjorhZ ekg dh 20 rkjh[k dks;k mlls iwoZ ,sls vkorZ dh ekfld fooj.kh QkeZ ¼M+½ esa mldsvuqyXud esa foLr`r lwpuk nsrs gq, dj tek djus ds lcwr gsrqdks"kkxkj pkyku ds lkFk nkf[ky djsxk(

¼x½ mRrjk[k.M ¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu,oa mikUrj.k vkns'k] 2007 dh /kkjk 60 esa fofufnZ"V fcØh chtdC;kSgkjh vFkok O;fDr] tSlh Hkh fLFkfr gks] dks tkjh djsxk] ftlesa

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izos'k dj vyx ls fn[kk;k tk;sxk(

¼?k½ mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu,oa mikUrj.k vkns'k] 2007 dh /kkjk 60 esa fofufnZ"V fofuZekrk}kjk tkjh fcØh chtd vf/kfu;e ds v/khu ns; dj ds Hkqxrku dki;kZIr lcwr ekuk tk;sxkA

¼vkyksd dqekj tSu½¼vkyksd dqekj tSu½¼vkyksd dqekj tSu½¼vkyksd dqekj tSu½¼vkyksd dqekj tSu½

izeq[k lfpo] foRrAizeq[k lfpo] foRrAizeq[k lfpo] foRrAizeq[k lfpo] foRrAizeq[k lfpo] foRrA

iz:i&diz:i&diz:i&diz:i&diz:i&d

okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+

¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]2009 ds fu;e 3 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 3 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 3 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 3 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 3 dk mifu;e ¼1½ ns[ksa½

mRrjk[k.M ¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu,oa mikUrj.k vkns'k] 2007 ds v/khu iath;u lEcU/kh lwpuk nsus dsfy, iz:iA

lsok esa]

dj fu/kkZjd izkf/kdkjh

lfdZy@lSDVj---------------

eSa--------------------------------¼iwjk uke½] iq= Jh -------------------------------------¼iwjk uke½ Lokeh@QeZ dk lk>hnkj@ fgUnw la;qDr dqVqEc dk drkZ@izcU/kfuns'kd@fyfeVsM dEiuh ds funs'kd cksMZ }kjk vf/kd`r funs'kd@lkslkbVhdk v/;{k vFkok lfpo@Dyc vFkok l axe ¼,lk s fl,'ku½@dk;kZy;k/;{k@C;kSgkjh dsUnzh; vFkok jkT; ljdkj ds foHkkx ds dk;kZy;k/;{k }kjk lE;d :i ls vf/kd`r vf/kdkjh@izkf/kdkjh vFkok fudk; ¼ckWMh½ds iz/kku vf/kdkjh }kjk lE;d :i ls vf/kd`r iz/kku vf/kdkjh vFkokvf/kdkjh tks loZJh ------------------------------ds uke vfHkuke ds vUrxZrdkjckj pyk jgs gSa ftldk dkjckj dk eq[; LFky-----------------¼iw.kZ irk½ij vkids {ks=kf/kdkj ds vUrxZr fLFkr gS rFkk mRrjk[k.M ¼mRrjkapy ewY;of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 dsv/khu iathd`r gS vkSj esjh iath;u la[;k--------------------------gS tks fd ----------------ls oS/k gSA

vf/kfu;e ds v/khu dj ns; eky dk fooj.k%&

iz;k stuiz;kstuiz;kstuiz;kstuiz;kstu eky dk ukeeky dk ukeeky dk ukeeky dk ukeeky dk uke

1- miHkksx ds iz;kstukFkZ -----------------------------------------

-----------------------------------------

2- mi;ksx ds iz;kstukFkZ -----------------------------------------

-----------------------------------------

3- foØ; ds iz;kstukFkZ -----------------------------------------

-----------------------------------------

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eSa ,rn~}kjk ?kks"k.kk djrk gWwa fd bl izkFkZuk i= esa fn;s x;s fooj.kesjh loksZRre tkudkjh ,oa fo'okl ls lgh ,oa iw.kZ gSaA

izkFkhZ ds gLrk{kj------------------------------

C;kSgkjh ds lEcU/k esa izkfLFkfr--------

LFkk;h irk---------------------------------------

--------------------------------------------------------

LFkku ---------------------------------

fnukad -------------------------------

i z:i&[kiz:i&[kiz:i&[kiz:i&[kiz:i&[k iz:i&[kiz:i&[kiz:i&[kiz:i&[kiz:i&[k

okf.kT;dj foHkkx] mRrjk[k.M+ okf.kT; dj foHkkx] mRrjk[k.M+mRrjk[k.M eky ds LFkkuh; {ks=kas mRrjk[k.M eky ds LFkkuh; {ks=ksa esaesa izos'k ij dj fu;e] 2009 izos'k ij dj fu;e] 2009 ds fu;eds fu;e 3 dk mifu;e ¼3½ 3 dk mifu;e ¼3½ ns[ksa

ns[ksa

i zfri.k Zi zfri.k Zi zfri.k Zi zfri.k Zi zfri.k Z C;kSgkjh dh izfrC;kSgkjh dh izfrC;kSgkjh dh izfrC;kSgkjh dh izfrC;kSgkjh dh izfriath;u la[;k------------------------------- /kkjk 8 ds v/khu iath;u dk izek.k

i=

C;kSgkjh dk uke---------------------------- iath;u la[;k ---------------------------------

dkjckj dk eq[; LFky --------------- eSa] dj fu/kkZjd izkf/kdkjh lfdZy@'kk[kk,a [k.M----------------,rn~}kjk loZJh----------¼1½------------------------------- -----------------------dks-------------ls izHkkoh]¼2½------------------------------- iathd`r djrk gWwaA iath;u izek.k &¼3½------------------------------- i= dkjckj ds cUn gksus vFkok iath;u

ds fujLrhdj.k dh rkjh[k] tSlh HkhfLFkfr gks] rd izo`Ùk jgsxkA dkjckjdk eq[; LFky---------------------ij fLFkrgS vkSj dkjckj loZJh-----------------------ds uke rFkk vfHkuke ds vUrxZrpyk;k tk jgk gSA

'kk[kk,a fuEuor~ gS%&'kk[kk,a fuEuor~ gS%&'kk[kk,a fuEuor~ gS%&'kk[kk,a fuEuor~ gS%&'kk[kk,a fuEuor~ gS%&

izkFkZuk i= dh rkjh[k-------------------- 1- ----------------------------------

izek.k&i= Lohd`fr dh rkjh[k------- 2- ----------------------------------

dj fu/kkZjd izkf/kdkjh ds gLrk{kj 3- -----------------------------------------------------------------------------------------dj fu/kkZjd izkf/kdkjh dk uke----- rkjh[k -----------------gLrk{kj-----------------lfdZy@[k.M------------------------------------ eqgj----------------------

djfu/kkZjd izkf/kdkjh dk uke-------------------------------------------------------------------lfdZy@[k.M---------------------------------------

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izk:i&xizk:i&xizk:i&xizk:i&xizk:i&x

okf.kT; dj foHkkx] mRrjk[k.Mokf.kT; dj foHkkx] mRrjk[k.Mokf.kT; dj foHkkx] mRrjk[k.Mokf.kT; dj foHkkx] mRrjk[k.Mokf.kT; dj foHkkx] mRrjk[k.M

¼mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009 ds fu;e 4 dk mifu;e ¼1½ ns[kaas½¼mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009 ds fu;e 4 dk mifu;e ¼1½ ns[kaas½¼mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009 ds fu;e 4 dk mifu;e ¼1½ ns[kaas½¼mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009 ds fu;e 4 dk mifu;e ¼1½ ns[kaas½¼mRrjk[k.M+ eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e] 2009 ds fu;e 4 dk mifu;e ¼1½ ns[kaas½

dj fooj.kh ekfld@=Sekflddj fooj.kh ekfld@=Sekflddj fooj.kh ekfld@=Sekflddj fooj.kh ekfld@=Sekflddj fooj.kh ekfld@=Sekfld

¼dsoy cM+s v{kjksa esa Hkjk tk;½¼dsoy cM+s v{kjksa esa Hkjk tk;½¼dsoy cM+s v{kjksa esa Hkjk tk;½¼dsoy cM+s v{kjksa esa Hkjk tk;½¼dsoy cM+s v{kjksa esa Hkjk tk;½

1. dj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZ

2. dks lekIr gksus okyh dj vof/kdks lekIr gksus okyh dj vof/kdks lekIr gksus okyh dj vof/kdks lekIr gksus okyh dj vof/kdks lekIr gksus okyh dj vof/k

3. djfu/kkZj.k izkf/kdkjh dk inukedjfu/kkZj.k izkf/kdkjh dk inukedjfu/kkZj.k izkf/kdkjh dk inukedjfu/kkZj.k izkf/kdkjh dk inukedjfu/kkZj.k izkf/kdkjh dk inuke

4. lfdZy@[k.M dk ukelfdZy@[k.M dk ukelfdZy@[k.M dk ukelfdZy@[k.M dk ukelfdZy@[k.M dk uke

5. C;kSgkjh@QeZ dk uke@irkC;kSgkjh@QeZ dk uke@irkC;kSgkjh@QeZ dk uke@irkC;kSgkjh@QeZ dk uke@irkC;kSgkjh@QeZ dk uke@irk

6. djnkrk dh igpku ¼fVu½ la[;kdjnkrk dh igpku ¼fVu½ la[;kdjnkrk dh igpku ¼fVu½ la[;kdjnkrk dh igpku ¼fVu½ la[;kdjnkrk dh igpku ¼fVu½ la[;k

Page 25: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

7. LFkkuh; {ks= esa eky dh izkfIr ,oa dj dh lax.kukLFkkuh; {ks= esa eky dh izkfIr ,oa dj dh lax.kukLFkkuh; {ks= esa eky dh izkfIr ,oa dj dh lax.kukLFkkuh; {ks= esa eky dh izkfIr ,oa dj dh lax.kukLFkkuh; {ks= esa eky dh izkfIr ,oa dj dh lax.kuk

Ø0la0Ø0la0Ø0la0Ø0la0Ø0la0 eky dkeky dkeky dkeky dkeky dk LFkkuh; {ks= esa eky dh izkfIr ,oa dj dk C;kSjkLFkkuh; {ks= esa eky dh izkfIr ,oa dj dk C;kSjkLFkkuh; {ks= esa eky dh izkfIr ,oa dj dk C;kSjkLFkkuh; {ks= esa eky dh izkfIr ,oa dj dk C;kSjkLFkkuh; {ks= esa eky dh izkfIr ,oa dj dk C;kSjkukeukeukeukeuke

mRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M ds LFkkuh; {ks= dsLFkkuh; {ks= dsLFkkuh; {ks= dsLFkkuh; {ks= dsLFkkuh; {ks= ds LFkkuh; {ks= ds Hkhrj lsLFkkuh; {ks= ds Hkhrj lsLFkkuh; {ks= ds Hkhrj lsLFkkuh; {ks= ds Hkhrj lsLFkkuh; {ks= ds Hkhrj lsckgj lsckgj lsckgj lsckgj lsckgj ls ckgj ls fdUrqckgj ls fdUrqckgj ls fdUrqckgj ls fdUrqckgj ls fdUrq

mRrjk[k.M+ dsmRrjk[k.M+ dsmRrjk[k.M+ dsmRrjk[k.M+ dsmRrjk[k.M+ dsHkhrjHkhrjHkhrjHkhrjHkhrj

/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh fofuekZrk lsfofuekZrk lsfofuekZrk lsfofuekZrk lsfofuekZrk ls vU; lsvU; lsvU; lsvU; lsvU; ls fofuekZrk lsfofuekZrk lsfofuekZrk lsfofuekZrk lsfofuekZrk ls vU; lsvU; lsvU; lsvU; lsvU; lsmi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½ds [k.M ¼p½ds [k.M ¼p½ds [k.M ¼p½ds [k.M ¼p½ds [k.M ¼p½ eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY; /kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY; /kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dh/kkjk 2 dhds v/khuds v/khuds v/khuds v/khuds v/khu ¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ mi/kkjk ¼1½dsmi/kkjk ¼1½dsmi/kkjk ¼1½dsmi/kkjk ¼1½dsmi/kkjk ¼1½ds ¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ mi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½mi/kkjk ¼1½;Fkk ifjHkkf"kr;Fkk ifjHkkf"kr;Fkk ifjHkkf"kr;Fkk ifjHkkf"kr;Fkk ifjHkkf"kr [k.M ¼p½ ds[k.M ¼p½ ds[k.M ¼p½ ds[k.M ¼p½ ds[k.M ¼p½ ds ds [k.Mds [k.Mds [k.Mds [k.Mds [k.Meky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY; v/khu ;Fkkv/khu ;Fkkv/khu ;Fkkv/khu ;Fkkv/khu ;Fkk ¼p½ ds¼p½ ds¼p½ ds¼p½ ds¼p½ ds¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ ifjHkkf"krifjHkkf"krifjHkkf"krifjHkkf"krifjHkkf"kr v/khu ;Fkkv/khu ;Fkkv/khu ;Fkkv/khu ;Fkkv/khu ;Fkk

eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY; ifjHkkf"krifjHkkf"krifjHkkf"krifjHkkf"krifjHkkf"kr¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ eky dkeky dkeky dkeky dkeky dk

ewY;ewY;ewY;ewY;ewY;¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½

1 2 3 4 5 6 7

;ksx ;ksx ;ksx ;ksx ;ksx

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LFkkuh; {ks= esa izkIr eky dk dqy ewY; ,oa ml ij dj dk C;kSjkLFkkuh; {ks= esa izkIr eky dk dqy ewY; ,oa ml ij dj dk C;kSjkLFkkuh; {ks= esa izkIr eky dk dqy ewY; ,oa ml ij dj dk C;kSjkLFkkuh; {ks= esa izkIr eky dk dqy ewY; ,oa ml ij dj dk C;kSjkLFkkuh; {ks= esa izkIr eky dk dqy ewY; ,oa ml ij dj dk C;kSjk

eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY;eky dk ewY; dj dh njdj dh njdj dh njdj dh njdj dh nj dj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'k NwV ¼fjcsV½NwV ¼fjcsV½NwV ¼fjcsV½NwV ¼fjcsV½NwV ¼fjcsV½ fofuekZrk dksfofuekZrk dksfofuekZrk dksfofuekZrk dksfofuekZrk dks dk s"kkxkjdk s"kkxkjdk s"kkxkjdk s"kkxkjdk s"kkxkj 'ks"k 'ks"k 'ks"k 'ks"k 'ks"k¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ dk nkokdk nkokdk nkokdk nkokdk nkok Hkqxrku fd;kHkqxrku fd;kHkqxrku fd;kHkqxrku fd;kHkqxrku fd;k esa Hkqxrkuesa Hkqxrkuesa Hkqxrkuesa Hkqxrkuesa Hkqxrku

;fn dksbZ gks;fn dksbZ gks;fn dksbZ gks;fn dksbZ gks;fn dksbZ gks x;k djx;k djx;k djx;k djx;k dj fd;k x;kfd;k x;kfd;k x;kfd;k x;kfd;k x;kd jd jd jd jd j

8(3+4+5+6+7) 9 10 11 12 13 14 [(10+

12+13)]

8. miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkmiHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkmiHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkmiHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkmiHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjk

Ø0la0Ø0la0Ø0la0Ø0la0Ø0la0 eky dkeky dkeky dkeky dkeky dk C;kSgkjh }kjk miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkC;kSgkjh }kjk miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkC;kSgkjh }kjk miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkC;kSgkjh }kjk miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkC;kSgkjh }kjk miHkksx] mi;ksx] foØ; vFkok vU;Fkk fuLrkfjr eky dk C;kSjkukeukeukeukeuke

vUrjkZT;h; O;kikjvUrjkZT;h; O;kikjvUrjkZT;h; O;kikjvUrjkZT;h; O;kikjvUrjkZT;h; O;kikj mRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M dsmRrjk[k.M ds LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks= miHkksx vFkokmiHkksx vFkokmiHkksx vFkokmiHkksx vFkokmiHkksx vFkok /kkjk 5 dh/kkjk 5 dh/kkjk 5 dh/kkjk 5 dh/kkjk 5 dh,oa okf.kT; ds,oa okf.kT; ds,oa okf.kT; ds,oa okf.kT; ds,oa okf.kT; ds Hkhrj fdUrqHkhrj fdUrqHkhrj fdUrqHkhrj fdUrqHkhrj fdUrq ds Hkhrjds Hkhrjds Hkhrjds Hkhrjds Hkhrj mi;ksx fd;smi;ksx fd;smi;ksx fd;smi;ksx fd;smi;ksx fd;s mi/kkjk ¼1½ dsmi/kkjk ¼1½ dsmi/kkjk ¼1½ dsmi/kkjk ¼1½ dsmi/kkjk ¼1½ dsnkSjku vFkok fu;kZrnkSjku vFkok fu;kZrnkSjku vFkok fu;kZrnkSjku vFkok fu;kZrnkSjku vFkok fu;kZr LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks=LFkkuh; {ks= foØ;foØ;foØ;foØ;foØ; x;s eky dkx;s eky dkx;s eky dkx;s eky dkx;s eky dk [k.M ¼d½] ¼x½[k.M ¼d½] ¼x½[k.M ¼d½] ¼x½[k.M ¼d½] ¼x½[k.M ¼d½] ¼x½ds nkSjku vFkokds nkSjku vFkokds nkSjku vFkokds nkSjku vFkokds nkSjku vFkok ds ckgj foØ;ds ckgj foØ;ds ckgj foØ;ds ckgj foØ;ds ckgj foØ; ewY;ewY;ewY;ewY;ewY; rFkk ¼M+½ rFkkrFkk ¼M+½ rFkkrFkk ¼M+½ rFkkrFkk ¼M+½ rFkkrFkk ¼M+½ rFkkfoØ; ds vU;FkkfoØ; ds vU;FkkfoØ; ds vU;FkkfoØ; ds vU;FkkfoØ; ds vU;Fkk mi/kkjk ¼2½ esami/kkjk ¼2½ esami/kkjk ¼2½ esami/kkjk ¼2½ esami/kkjk ¼2½ esaeky dk vUrj.keky dk vUrj.keky dk vUrj.keky dk vUrj.keky dk vUrj.k ;Fkk fofuZfn"V;Fkk fofuZfn"V;Fkk fofuZfn"V;Fkk fofuZfn"V;Fkk fofuZfn"V

vU;FkkvU;FkkvU;FkkvU;FkkvU;FkkfuLrkfjr ekyfuLrkfjr ekyfuLrkfjr ekyfuLrkfjr ekyfuLrkfjr ekydk ewY;¼:0esa½dk ewY;¼:0esa½dk ewY;¼:0esa½dk ewY;¼:0esa½dk ewY;¼:0esa½

1 2 3 4 5 6 7

;ksx ;ksx ;ksx ;ksx ;ksx

Page 27: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

9. tek fd;s x;s dj dk C;kSjktek fd;s x;s dj dk C;kSjktek fd;s x;s dj dk C;kSjktek fd;s x;s dj dk C;kSjktek fd;s x;s dj dk C;kSjk

cSad@'kk[kk dk ukecSad@'kk[kk dk ukecSad@'kk[kk dk ukecSad@'kk[kk dk ukecSad@'kk[kk dk uke dks"kkxkj pkykudks"kkxkj pkykudks"kkxkj pkykudks"kkxkj pkykudks"kkxkj pkyku fnuk adfnuk adfnuk adfnuk adfnuk ad dj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'kdj dh /kujkf'kla[;kla[;kla[;kla[;kla[;k

;ksx;ksx;ksx;ksx;ksx vadksa esavadksa esavadksa esavadksa esavadksa esa

;ksx;ksx;ksx;ksx;ksx 'kCnksa esa'kCnksa esa'kCnksa esa'kCnksa esa'kCnksa esa

layXud&layXud&layXud&layXud&layXud&1-1 -1 -1 -1 - dks"kkxkj pkykuAdks"kkxkj pkykuAdks"kkxkj pkykuAdks"kkxkj pkykuAdks"kkxkj pkykuA2 -2 -2 -2 -2 - vuqyXud ^d* & Øekad 7 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, Ø; ds C;kSjs ds fy,AvuqyXud ^d* & Øekad 7 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, Ø; ds C;kSjs ds fy,AvuqyXud ^d* & Øekad 7 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, Ø; ds C;kSjs ds fy,AvuqyXud ^d* & Øekad 7 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, Ø; ds C;kSjs ds fy,AvuqyXud ^d* & Øekad 7 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, Ø; ds C;kSjs ds fy,A3 -3 -3 -3 -3 - vuqyXud ^[k* & Øekad 8 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, foØ; ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 8 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, foØ; ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 8 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, foØ; ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 8 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, foØ; ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 8 ds LrEHk 3]4]5]6 ,oa 7 esa izR;sd LrEHk ds fy, foØ; ds C;kSjs ds fy,A4 -4 -4 -4 -4 - vuqyXud ^[k* & Øekad 7 ds LrEHk 11 esa nkokd`r NwV ¼fjcsV½ ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 7 ds LrEHk 11 esa nkokd`r NwV ¼fjcsV½ ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 7 ds LrEHk 11 esa nkokd`r NwV ¼fjcsV½ ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 7 ds LrEHk 11 esa nkokd`r NwV ¼fjcsV½ ds C;kSjs ds fy,AvuqyXud ^[k* & Øekad 7 ds LrEHk 11 esa nkokd`r NwV ¼fjcsV½ ds C;kSjs ds fy,A

?kk s"k.kk?kk s"k.kk?kk s"k.kk?kk s"k.kk?kk s"k.kk

eSa -----------------------iq=] iq=h] iRuh------------------------ izkfLFkfr--------------------------¼vFkkZr Lokeh] funs'kd]eSa -----------------------iq=] iq=h] iRuh------------------------ izkfLFkfr--------------------------¼vFkkZr Lokeh] funs'kd]eSa -----------------------iq=] iq=h] iRuh------------------------ izkfLFkfr--------------------------¼vFkkZr Lokeh] funs'kd]eSa -----------------------iq=] iq=h] iRuh------------------------ izkfLFkfr--------------------------¼vFkkZr Lokeh] funs'kd]eSa -----------------------iq=] iq=h] iRuh------------------------ izkfLFkfr--------------------------¼vFkkZr Lokeh] funs'kd]lk>hnkj bR;kfn½ ,rn~}kjk ?kks"k.kk djrk gWwa vkSj lR;kfir djrk gWw fd esjh loksZÙke tkudkjh ,oa fo'okllk>hnkj bR;kfn½ ,rn~}kjk ?kks"k.kk djrk gWwa vkSj lR;kfir djrk gWw fd esjh loksZÙke tkudkjh ,oa fo'okllk>hnkj bR;kfn½ ,rn~}kjk ?kks"k.kk djrk gWwa vkSj lR;kfir djrk gWw fd esjh loksZÙke tkudkjh ,oa fo'okllk>hnkj bR;kfn½ ,rn~}kjk ?kks"k.kk djrk gWwa vkSj lR;kfir djrk gWw fd esjh loksZÙke tkudkjh ,oa fo'okllk>hnkj bR;kfn½ ,rn~}kjk ?kks"k.kk djrk gWwa vkSj lR;kfir djrk gWw fd esjh loksZÙke tkudkjh ,oa fo'oklls bl fooj.kh esa fn, x;s lHkh fooj.k lR; ,oa iw.kZ gSa vkSj dksbZ Hkh ckr u rks tkucw>dj fNikbZ xbZls bl fooj.kh esa fn, x;s lHkh fooj.k lR; ,oa iw.kZ gSa vkSj dksbZ Hkh ckr u rks tkucw>dj fNikbZ xbZls bl fooj.kh esa fn, x;s lHkh fooj.k lR; ,oa iw.kZ gSa vkSj dksbZ Hkh ckr u rks tkucw>dj fNikbZ xbZls bl fooj.kh esa fn, x;s lHkh fooj.k lR; ,oa iw.kZ gSa vkSj dksbZ Hkh ckr u rks tkucw>dj fNikbZ xbZls bl fooj.kh esa fn, x;s lHkh fooj.k lR; ,oa iw.kZ gSa vkSj dksbZ Hkh ckr u rks tkucw>dj fNikbZ xbZgS vkSj u xyr :i ls dgh x;h gSAgS vkSj u xyr :i ls dgh x;h gSAgS vkSj u xyr :i ls dgh x;h gSAgS vkSj u xyr :i ls dgh x;h gSAgS vkSj u xyr :i ls dgh x;h gSA

LFkku ---------------------------------------LFkku ---------------------------------------LFkku ---------------------------------------LFkku ---------------------------------------LFkku --------------------------------------- gLrk{kj ------------------------------------gLrk{kj ------------------------------------gLrk{kj ------------------------------------gLrk{kj ------------------------------------gLrk{kj ------------------------------------

fnukad -------------------------------------fnukad -------------------------------------fnukad -------------------------------------fnukad -------------------------------------fnukad ------------------------------------- i zkfLFkfr--------------------------------------i zkfLFkfr--------------------------------------i zkfLFkfr--------------------------------------i zkfLFkfr--------------------------------------i zkfLFkfr--------------------------------------

Page 28: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

vuqyXud&dvuqyXud&dvuqyXud&dvuqyXud&dvuqyXud&d

izk:i&x ds Øekad 7 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph------------------------------------izk:i&x ds Øekad 7 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph------------------------------------izk:i&x ds Øekad 7 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph------------------------------------izk:i&x ds Øekad 7 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph------------------------------------izk:i&x ds Øekad 7 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph------------------------------------dj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSA

1. Øsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irk

2. f VufVufVufVufVu

3. dj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZ 2 2 2 2 2 0 & & & & &

4. dj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[k - - - 2 0

Ø; dk fooj.kØ; dk fooj.kØ; dk fooj.kØ; dk fooj.kØ; dk fooj.k

Ø0la0Ø0la0Ø0la0Ø0la0Ø0la0 foØ;drk ZfoØ;drk ZfoØ;drk ZfoØ;drk ZfoØ;drk Z f VufVufVufVufVu fcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØh rkjh[krkjh[krkjh[krkjh[krkjh[k oLroLroLroLroLr d kd kd kd kd k eky dkeky dkeky dkeky dkeky dk fcØh chtdfcØh chtdfcØh chtdfcØh chtdfcØh chtd izos'k djizos'k djizos'k djizos'k djizos'k dj fjcsV dh fjcsV dh fjcsV dh fjcsV dh fjcsV dhC;k SgkjhC;k SgkjhC;k SgkjhC;k SgkjhC;k Sgkjh chtd@chtd@chtd@chtd@chtd@ ukeukeukeukeuke ewY;ewY;ewY;ewY;ewY; esa fn[kk;hesa fn[kk;hesa fn[kk;hesa fn[kk;hesa fn[kk;h d hd hd hd hd h /kujkf'k /kujkf'k /kujkf'k /kujkf'k /kujkf'kdk ukedk ukedk ukedk ukedk uke pkykupkykupkykupkykupkyku x;h ew0o0x;h ew0o0x;h ew0o0x;h ew0o0x;h ew0o0 /kujkf'k/kujkf'k/kujkf'k/kujkf'k/kujkf'k,oa irk,oa irk,oa irk,oa irk,oa irk la0la0la0la0la0 d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½

dh /kujkf'kdh /kujkf'kdh /kujkf'kdh /kujkf'kdh /kujkf'k

1 2 3 4 5 6 7 8 9 10

vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Page 29: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

vuqyXud&[kvuqyXud&[kvuqyXud&[kvuqyXud&[kvuqyXud&[k

izk:i&x ds Øekad 8 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph----------------------------------izk:i&x ds Øekad 8 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph----------------------------------izk:i&x ds Øekad 8 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph----------------------------------izk:i&x ds Øekad 8 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph----------------------------------izk:i&x ds Øekad 8 ds LrEHk] 3]4]5]6 rFkk 7 ds fo:) Ø; dh lwph----------------------------------dj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSAdj vof/k--------------------ls ds fy, vyx ls nkf[ky fd;k tkuk gSA

1. foØsrk C;kSgkjh dk uke ,oa irkfoØsrk C;kSgkjh dk uke ,oa irkfoØsrk C;kSgkjh dk uke ,oa irkfoØsrk C;kSgkjh dk uke ,oa irkfoØsrk C;kSgkjh dk uke ,oa irk

2. f VufVufVufVufVu

3. dj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZ 2 0 -

4. dj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[k - - - 2 0

foØ; dk fooj.kfoØ; dk fooj.kfoØ; dk fooj.kfoØ; dk fooj.kfoØ; dk fooj.k

Ø0la0Ø0la0Ø0la0Ø0la0Ø0la0 Øsrk C;kSgkjh dkØsrk C;kSgkjh dkØsrk C;kSgkjh dkØsrk C;kSgkjh dkØsrk C;kSgkjh dk f VufVufVufVufVu fcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØh rkjh[krkjh[krkjh[krkjh[krkjh[k oLrq dkoLrq dkoLrq dkoLrq dkoLrq dk eky dh foØ;eky dh foØ;eky dh foØ;eky dh foØ;eky dh foØ; rRlekurRlekurRlekurRlekurRleku foyk sferfoyk sferfoyk sferfoyk sferfoyk sferuke ,oa irkuke ,oa irkuke ,oa irkuke ,oa irkuke ,oa irk chtd@chtd@chtd@chtd@chtd@ ukeukeukeukeuke dher ewY;dher ewY;dher ewY;dher ewY;dher ewY; Ø;Ø;Ø;Ø;Ø; dj] ;fndj] ;fndj] ;fndj] ;fndj] ;fn

pkykupkykupkykupkykupkyku ¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ / kujkf'k/kujkf'k/kujkf'k/kujkf'k/kujkf'k dksbZ gks]dksbZ gks]dksbZ gks]dksbZ gks]dksbZ gks]la0la0la0la0la0 ¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½ ¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½¼:0 esa½

1 2 3 4 5 6 7 8 9

vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Page 30: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

vuqyXud&xvuqyXud&xvuqyXud&xvuqyXud&xvuqyXud&x

¼ÛØekad 7 ds LrEHk 11 esa nkokd`r Nwv ¼fjcsV½ dk C;kSjk½¼ÛØekad 7 ds LrEHk 11 esa nkokd`r Nwv ¼fjcsV½ dk C;kSjk½¼ÛØekad 7 ds LrEHk 11 esa nkokd`r Nwv ¼fjcsV½ dk C;kSjk½¼ÛØekad 7 ds LrEHk 11 esa nkokd`r Nwv ¼fjcsV½ dk C;kSjk½¼ÛØekad 7 ds LrEHk 11 esa nkokd`r Nwv ¼fjcsV½ dk C;kSjk½

1. Øsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irkØsrk C;kSgkjh dk uke ,oa irk

2. f VufVufVufVufVu

3. dj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZdj fu/kkZj.k o"kZ 2 0 &&&&&

4. dj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[kdj vof/k lekfIr dh rkjh[k - - 2 0

Ø; dk fooj.kØ; dk fooj.kØ; dk fooj.kØ; dk fooj.kØ; dk fooj.k

Ø0la0Ø0la0Ø0la0Ø0la0Ø0la0 foØ;drk ZfoØ;drk ZfoØ;drk ZfoØ;drk ZfoØ;drk Z f VufVufVufVufVu fcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØhfcy@fcØh rkjh[krkjh[krkjh[krkjh[krkjh[k oLroLroLroLroLr d kd kd kd kd k eky dkeky dkeky dkeky dkeky dk fcØh chtdfcØh chtdfcØh chtdfcØh chtdfcØh chtd fufgrfufgrfufgrfufgrfufgr nkokd`rnkokd`rnkokd`rnkokd`rnkokd`rC;k SgkjhC;k SgkjhC;k SgkjhC;k SgkjhC;k Sgkjh chtd@chtd@chtd@chtd@chtd@ ukeukeukeukeuke ewY;ewY;ewY;ewY;ewY; esa fn[kk;hesa fn[kk;hesa fn[kk;hesa fn[kk;hesa fn[kk;h izos'k djizos'k djizos'k djizos'k djizos'k dj NwV¼fjc sV½N wV¼fjc sV½N wV¼fjc sV½N wV¼fjc sV½N wV¼fjc sV½dk ukedk ukedk ukedk ukedk uke pkykupkykupkykupkykupkyku x;h ew0o0x;h ew0o0x;h ew0o0x;h ew0o0x;h ew0o0 d hd hd hd hd h dh /kudh /kudh /kudh /kudh /ku,oa irk,oa irk,oa irk,oa irk,oa irk la0la0la0la0la0 d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½d0 ¼oSV½ /kujkf'k/kujkf'k/kujkf'k/kujkf'k/kujkf'k jkf'k ;fnjkf'k ;fnjkf'k ;fnjkf'k ;fnjkf'k ;fn

dh /kujkf'kdh /kujkf'kdh /kujkf'kdh /kujkf'kdh /kujkf'k dksbZ gks]dksbZ gks]dksbZ gks]dksbZ gks]dksbZ gks]

1 2 3 4 5 6 7 8 9 10

vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj-------------vf/kd`r O;fDr ds gLrk{kj----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------iwjk uke---------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------i zkfLFkfr----------------------------------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk----------------C;kSgkjh dk uke ,oa irk------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Page 31: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

iz:i&?kiz:i&?kiz:i&?kiz:i&?kiz:i&?k

okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+

¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½

Øe la0 --------------------------

izfri.k Zi zfri.k Zi zfri.k Zi zfri.k Zi zfri.k Z

¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½

¼dk;kZy; }kjk Hkjk tk;sxk½

1- tkjh djus okys vf/kdkjh ds gLrk{kj -----------------------------2- tkjh djus okys vf/kdkjh ds uke -----------------------------3- tkjh djus okys vf/kdkjh dh eqgj -----------------------------4- tkjh djus dh rkjh[k -----------------------------5- C;kSgkjh ftldks tkjh fd;k x;k mldk

uke rFkk irk ¼fVu½ -----------------------------

6- vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+¼mRrjkapy ewY; of/kZr dj vf/kfu;e]2005½ vuqdwyu ,oa mikUrj.k vkns'k]2007 ds vUrxZr iath;u la[;k rFkkblds izHkkoh gksus dh rkjh[k -----------------------------

¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½

1- eSa----------------------------------------------------¼iwjk uke½] ,rn~}kjk izekf.krdjrk gWw fd gekjh Qez vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.kvkns'k] 2007 ds vUrxZr iathd`r gS rFkk bldh iath;u la[;k ----------------------gS tks--------------------------------------------------------------ls izHkkoh gSA

2- eSa vxzrj izekf.kr djrk gWwa fd mDr QeZ us loZJh --------------------ls fcy@fcØh chtd@pkyku la0------------------------fnukad-----------------------ls-------------------:0 ewY; dk------------------------------------¼eky dk uke fy[ksa½ Ø;fd;k gS@izkIr fd;k gS rFkk bl eky ij&

*¼d½ :0---------------------------dj esjs }kjk dks"kkxkj pkyku la0--------rkjh[k ----------------------}kjk ---------------------esa ¼cSad@'kk[kk@ dks"kkxkj@midks"kkxkjdk uke ,oa irk½ Hkqxrku fd;k x;k gSA

*¼[k½ gekjh QeZ ds Åij dj dh ns;rk ugha gS D;ksafd eky loZJh-------------------------------dks fcØh fd;k x;k gS rFkk muls ?kks"k.kk i= la0-------------------------------rkjh[k----------------------------izkIr fd;k x;k gSA

LFkku ---------------------------- gLrk{kj -------------------------------fnukad -------------------------- izkfLFkfr -------------------------------

*tks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaA

Page 32: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

izk:i&?kizk:i&?kizk:i&?kizk:i&?kizk:i&?k

okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+

¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½

Øe la0 --------------------------

f}rh; izfrf}rh; izfrf}rh; izfrf}rh; izfrf}rh; izfr

¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½

¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½

1- tkjh djus okys vf/kdkjh ds gLrk{kj -----------------------------2- tkjh djus okys vf/kdkjh ds uke -----------------------------3- tkjh djus okys vf/kdkjh dh eqgj -----------------------------4- tkjh djus dh rkjh[k -----------------------------5- C;kSgkjh ftldks tkjh fd;k x;k mldk

uke rFkk irk ¼fVu½ -----------------------------

6- vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+¼mRrjkapy ewY; of/kZr dj vf/kfu;e]2005½ vuqdwyu ,oa mikUrj.k vkns'k]2007 ds vUrxZr iath;u la[;k rFkkblds izHkkoh gksus dh rkjh[k -----------------------------

¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½

1- eSa------------------------------¼iwjk uke½] ,rn~}kjk izekf.kr djrk gWw fdgekjh Qez vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 dsvUrxZr iathd`r gS rFkk bldh iath;u la[;k ----------------------gS tks---------------------ls izHkkoh gSA

2- eSa vxzrj izekf.kr djrk gWwa fd mDr QeZ us loZJh --------------------ls fcy@fcØh chtd@pkyku la0------------------------fnukad-----------------------ls-------------------:0 ewY; dk------------------------------------¼eky dk uke fy[ksa½ Ø;fd;k gS@izkIr fd;k gS rFkk bl eky ij&

*¼d½ :0---------------------------dj esjs }kjk dks"kkxkj pkyku la0----------------rkjh[k ----------------------}kjk ---------------------esa ¼cSad@'kk[kk@dks"kkxkj@midks"kkxkjdk uke ,oa irk½ Hkqxrku fd;k x;k gSA

*¼[k½ gekjh QeZ ds Åij dj dh ns;rk ugha gS D;ksafd eky loZJh-------------------------------dks fcØh fd;k x;k gS rFkk muls ?kks"k.kk i= la0-------------------------------rkjh[k----------------------------izkIr fd;k x;k gSA

LFkku ---------------------------- gLrk{kj -------------------------------fnukad -------------------------- izkfLFkfr -------------------------------

*tks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaA

Page 33: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

izk:i&?kizk:i&?kizk:i&?kizk:i&?kizk:i&?k

okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+

¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½2009 ds fu;e 5 dk mifu;e ¼1½ ns[ksa½

Øe la0 --------------------------

ewy izfrewy izfrewy izfrewy izfrewy izfr

¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½¼Øsrk }kjk foØsrk dks tkjh fd;s tkus okyk izek.k i=½

¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½¼dk;kZy; }kjk Hkjk tk;sxk½

1- tkjh djus okys vf/kdkjh ds gLrk{kj -----------------------------2- tkjh djus okys vf/kdkjh ds uke -----------------------------3- tkjh djus okys vf/kdkjh dh eqgj -----------------------------4- tkjh djus dh rkjh[k -----------------------------5- C;kSgkjh ftldks tkjh fd;k x;k mldk

uke rFkk irk ¼fVu½ -----------------------------

6- vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+¼mRrjkapy ewY; of/kZr dj vf/kfu;e]2005½ vuqdwyu ,oa mikUrj.k vkns'k]2007 ds vUrxZr iath;u la[;k rFkkblds izHkkoh gksus dh rkjh[k -----------------------------

¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½¼C;kSgkjh }kjk Hkjk tk;sxk½

1- eSa------------------------------¼iwjk uke½] ,rn~}kjk izekf.kr djrk gWw fdgekjh Qez vf/kfu;e ds vUrxZr vFkok mRrjk[k.M+ ¼mRrjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns'k] 2007 dsvUrxZr iathd`r gS rFkk bldh iath;u la[;k ----------------------gS tks---------------------ls izHkkoh gSA

2- eSa vxzrj izekf.kr djrk gWwa fd mDr QeZ us loZJh --------------------ls fcy@fcØh chtd@pkyku la0------------------------fnukad-----------------------ls-------------------:0 ewY; dk------------------------------------¼eky dk uke fy[ksa½ Ø;fd;k gS@izkIr fd;k gS rFkk bl eky ij&

*¼d½ :0---------------------------dj esjs }kjk dks"kkxkj pkyku la0----------------rkjh[k ----------------------}kjk ---------------------esa ¼cSad@'kk[kk@dks"kkxkj@midks"kkxkjdk uke ,oa irk½ Hkqxrku fd;k x;k gSA

*¼[k½ gekjh QeZ ds Åij dj dh ns;rk ugha gS D;ksafd eky loZJh-------------------------------dks fcØh fd;k x;k gS rFkk muls ?kks"k.kk i= la0-------------------------------rkjh[k----------------------------izkIr fd;k x;k gSA

LFkku ---------------------------- gLrk{kj -------------------------------fnukad -------------------------- izkfLFkfr -------------------------------

*tks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaAtks ykxw u gks mls dkV nsaA

Page 34: THE UTTARAKHAND TAX ON ENTRY OF GOODS …ntnonline.net/Uttarakhand/Notifications/133_26_02.pdfTHE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS RULES, 2009 In pursuance of the

izk:i&M+izk:i&M+izk:i&M+izk:i&M+izk:i&M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+okf.kT; dj foHkkx] mRrjk[k.M+

¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]¼mRrjk[k.M eky ds LFkkuh; {ks=ksa esa izos'k ij dj fu;e]2009 ds fu;e 7 dk mifu;e ¼[k½ ns[ksa½2009 ds fu;e 7 dk mifu;e ¼[k½ ns[ksa½2009 ds fu;e 7 dk mifu;e ¼[k½ ns[ksa½2009 ds fu;e 7 dk mifu;e ¼[k½ ns[ksa½2009 ds fu;e 7 dk mifu;e ¼[k½ ns[ksa½

vkorZ dh fooj.kh ftl ij---------------------------ekg ds fy, dj olwyfd;k x;k gSA

1- fofuekZrk dk uke ------------------------------------2- iw.kZ irk ------------------------------------3- fooj.kh nkf[ky djus okys O;fDr dk

dk uke ,oa izkfLFkfr ¼Lokeh] lk>hnkjfuns'kd bR;kfn½ ------------------------------------

4- oLrq dk uke ftl ij dj olwyfd;k x;k ------------------------------------

5- ekg ds nkSjku lEHkfjr eky ds ldyewY; dk ;ksx ------------------------------------

6- lEHkfjr eky dk ewY; ftl ij dksbZdj laxzghr ugha fd;k x;k gS¼dkj.kksa lfgr½ ------------------------------------

7- ml eky dk ewY; ftl ij djlaxzghr fd;k x;k gS ------------------------------------

8- laxzghr dj dh /kujkf'k ------------------------------------9- tek fd;s x;s dj dh /kujkf'k ------------------------------------

pkyku la0 ---------------------rkjh[k ------------------------------cSad@'kk[k dk uke-------------

?kk s"k.kk?kk s"k.kk?kk s"k.kk?kk s"k.kk?kk s"k.kkeSa-------------------tks QeZ loZJh ----------------------¼Lokeh] lk>hnkj] funs'kd

bR;kfn½ ds :i esa Kkr gwWa-----------------------,rn~}kjk ?kks"k.kk ,oa lR;kfirdjrk gWwa fd esjh loksZÙke tkudkjh rFkk fo'okl ls lHkh fooj.k rFkkvkadMs+ tks fd bl fooj.kh esa fn;s x;s gSa] lR; ,oa iw.kZ gSa vkSj dqN Hkhtkucw>dj ugha Nqik;k x;k gS vkSj u gh xyr :i ls dgk x;k gSALFkku------------------------- gLrk{kj ------------------------fnukad---------------------- izkfLFkfr---------------------------vuqyXudekg dk vkorZ-----------------------

Ø0 C;kSgkjh dk fcy@fcØh rkjh[k ekg dk ewY; olwy fd;k cSad Mªk¶Vla0 uke dk chtd la0 ¼:0 esa½ x;k dj dh la0

irk ,oarkjh[k 1 2 3 4 5 6 7

eky dk ldy ewY; ,oa olwy fd;k x;k djlayXud

1& dks"kkxkj pkykugLrk{kj-------------------------

izkfLFkfr -----------------------