Vidhi Codex

The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948 Adaptation and Modification Order, 2002) (Amendment) Act, 2003

The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948 Adaptation and Modification Order, 2002) (Amendment) Act, 2003

General20037 orders

The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) Amendment Act, 2003 is a statutory amendment governing the administration of trade tax in the state of Uttaranchal (now Uttarakhand). The Act extends the time limit for tax authorities to complete tax assessments and reassessments for the assessment year 2000–2001 up to March 31, 2004. Additionally, it adjusts statutory interest rates on tax refunds and delayed payments down to 12 percent per annum, establishes judicial qualification criteria for Tribunal members, and outlines bench composition rules based on a monetary dispute threshold of two lakh rupees.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. March 15, 2003.
  3. 3. Amendment of Section
  4. 4. Amendment of section 10
  5. 5. Amendment of section
  6. 6. Amendment of section
  7. 7. Amendment of Section 29

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