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

1. (1) This Act may be called the Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) Amendment Act, 2003.
2. (2) It extends to whole of Uttaranchal State.
3. (3) It shall come into force w.e.f.

Amendment of section 2 of The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) New proviso of section 4 of the Adaptation and Modification Order, 2002 shall be deemed to be amended as follows :-- "Provided also that the assessment or reassessment for the assessment year 2000-2001 may be made by March 31, 2004."

The Uttaranchal (The Uttar Pradesh Trade Tax Act, 1948) (Adaptation and Modification Order, 2002) Ordinance, 2003 is hereby repealed.

1. (1) In sub-section
2. (1) of Section 10 of the Principal Act for the clause
   • (a) "The persons who are qualified to be the judges of the High Court", following clause shall be substituted:--
   • (a) the persons belonging to Uttaranchal Higher Judicial Service who hold or have held a post not below the rank of Additional District Judge; and
3. (2) In sub-section
4. (1) of Section 10 of the Principal Act; clause
   • (ii) of proviso shall be omitted.
5. (3) In clause
   • (a) of sub-section
6. (10) of Section 10 of the Principal Act, for sub-clause
   • (i) & sub-clause
   • (ii) the following sub-clauses shall be substituted:--
   • (i) by a bench of two members, where such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees;
   • (ii) by a single member bench, in any other case, or in a case where an appeal, not being an appeal against the order of an Additional Commissioner (Appeals), preferred before July 9, 1997, was pending on July 31, 2004 and the amount of the tax, fee or penalty in dispute does not exceed rupees two lakh.

In sub-section

1. (7) of Section 8-D of the Principal Act, for the words "simple interest at the rate of eighteen percent per annum", the words "simple interest at the rate of twelve percent per annum" shall be substituted.

1. (1) In sub-section
2. (1) of Section 10 of the Principal Act for the clause
   • (a) "The persons who are qualified to be the judges of the High Court", following clause shall be substituted:--
   • (a) the persons belonging to Uttaranchal Higher Judicial Service who hold or have held a post not below the rank of Additional District Judge; and
3. (2) In sub-section
4. (1) of Section 10 of the Principal Act; clause
   • (ii) of proviso shall be omitted.
5. (3) In clause
   • (a) of sub-section
6. (10) of Section 10 of the Principal Act, for sub-clause
   • (i) & sub-clause
   • (ii) the following sub-clauses shall be substituted:--
   • (i) by a bench of two members, where such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees;
   • (ii) by a single member bench, in any other case, or in a case where an appeal, not being an appeal against the order of an Additional Commissioner (Appeals), preferred before July 9, 1997, was pending on July 31, 2004 and the amount of the tax, fee or penalty in dispute does not exceed rupees two lakh.

In sub-section

1. (2) of Section 29 of the Principal Act, for the words "simple interest on such amount at the rate of eighteen percent per annum", the words "simple interest on such amount at the rate of twelve percent per annum" shall be substituted.