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Untitled Document


No. 69/VII-V-I-2(Ka) 3/2005
Lucknow : Dated January 24, 2005.


In pursuance of the provisions of clause (3) of Article 348 of the Constitution the Governor is pleased to order the publication of the following English translation of the Uttar Pradesh, Vyapar Kar

Adhyadesh, 2005 U.P. ordinance No. 3 of 2005 promulgated by the Governor :

(Here print the annexed )

By order

(D.V. Sharma)
Pramukh Sayhiv.




(Promulgated by the Governor in the Fifty-Fifth year of the Republic of India)



Further to amend the Uttar Pradesh Trade Tax Act, 1948

Whereas the State Legislature is not in session and the Governor is satisfied that circumstances exist which render if necessary for him to take immediate action;

Now, Therefore, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution the Governor is pleased to promulgate the following Ordinance.

Short Title
1. This Ordinance may be called the Uttar Pradesh Trade tax (Amendment) Ordinance, 2005
Amendment of section 3 of U.P. Act No. 15 of 1948.
2. In section 3 of the Uttar Pradesh Trade Tax Act, 1948, hereinafter referred to as the principal Act, in sub-section (1) for the word figures and letters "section 3-A or section 3-D" the words, futures and letters "section 3-A, 3-D, or 3-H" shall be substituted.
Insertion of a new Section 3-II.

3. After section 3-G of the principal Act, the following section shall be in period namely :

"Turnover 3-II. (1) There shall be levied a turnover tax at the tax. rate of one percent on the dealers of whose aggregate turnover as referred to in sub-section (2) of section 3 exceeds fifty lakh rupees, in addition to the tax payable under this Act. Such tax shall be levied and collected notwithstanding any rebate, concession or exemption provided under this act.

(2) In the case of composition of tax liability under section 7-D, the turnover tax leviable under sub-section (1) shall be calculated separately and be charged in addition to the amount payable as composition money.

(3) No tax under sub-section (1) shall be leviable on, -

(a) the news-papers and other goods or the dealers specified or notified under section 4;

(b) the declared goods mentioned under section 14 of the Central Sales Tax Act, 1956;

(c) the goods liable for the payment additional tax

(d) sales to or purchases by, manufacturers of such goods as specified in the recognition certificate issued under section 4-B;

(e) goods on the turnover of which tax is leviable under section 3-A or 3-D at the rate not exceeding two percent;

(f) goods exempted under section 4-C.

Explanation : For the purposes of this section the expression "turnover tax" means the turnover tax on the sale or the purchase of goods as the case may be."


Amendment of Section 4-A
4. In Section 4-A of the principal Act, in sub-section (1) for the words, ''Notwithstanding anything contained in this Act", the words, figure and letter "Notwithstanding anything contained in any other provisions except the provisions of section 3-H of this Act" shall be substituted.
Amendment or section 4-AA
5. In section 4-AA of the principal Act, for the words "Notwithstanding anything contained in this Act", the words, figure and letter "Notwithstanding anything contained in any other provisions except the provisions of section 3-H of this Act", shall be substituted.