The UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008

dze l[a ;k& 273 iathd`r l[a ;k&;0w ,0@Mh0Mh0,u@30@2009&11 ljdkjh xtV] mRrjk[k.M mRrjk[k.M ljdkj }kjk izdkf”kr vlk/kkj.k fo/kk;h ifjf”k’V Hkkx&1] [k.M ¼d½ ¼mÙkjk[k.M vf/kfu;e½ ngs jknuw ] “kqdzokj] 26 tuojh] 2008 bZ0 ikS’k] 05] 1930 “kd lEor~ mRrjk[k.M “kklu fo/kk;h ,oa lalnh; dk;Z foHkkx la[;k 217@fo/kk;h ,oa lalnh; dk;Z@2008 ngs jknuw ] 26 fnlEcj] 2008 vf/klwpuk fofo/k **Hkkjr dk lfao/kku** ds vuqPNsn 200 ds v/khu jkT;iky egksn; us mRrjk[k.M fo/kku lHkk }kjk ikfjr mRrjk[k.M eky ds LFkkuh; {ks=ks a eas ioz s”k ij dj fo/k;s d] 2008 dks fnukad 24 fnlEcj] 2008 dk s vuqefr iznku dh vkSj og mRrjk[k.M vf/kfu;e l[a ;k 13 o’kZ 2008 ds :i eas loZ&lk/kkj.k dh lpw ukFkZ bl vf/klpw uk }kjk idz kf”kr fd;k tkrk gSA mÙkjk[k.M eky ds LFkkuh; {ks=ks a eas izo”s k ij dj vf/kfu;e] 2008 ¿mÙkjk[k.M vf/kfu;e la[;k 13 o’kZ 2008À LFkkuh; {ks= es a miHkksx] mi;ksx vFkok foØ; gsrq eky ds izos”k ij dj ds mn~xzg.k vkSj laxzg rFkk mlls lEcfU/kr vFkok vkuq’kafxd fo’k;kas d s lEcU/k es a fof/k dk micU/k djus d s fy, vf/kfu;e Hkkjr x.kjkT; ds mulBos a o’kZ es a mŸkjk[k.M fo/kku lHkk }kjk fuEuor~ :Ik es a vf/kfu;fer fd;k tkrk gS %& laf{kIr uke] foLrkj 1- ¼1½ bl vf/kfu;e dk laf{kIr uke mÙkjk[k.M eky ds LFkkuh; {ks=ks a es a izos”k ij dj rFkk izkjEHk vf/kfu;e] 2008 gSA ¼2½ ;g lEiw.kZ mÙkjk[k.M jkT; esa ykxw gkxs kA ¼3½ ;g 09 uoEcj] 2000 dks izo`Ùk gqvk le>k tk;xkA ifjHkk’kk,a 2- bl vf/kfu;e es]a tc rd fd fo’k; vFkok lUnHkZ es a dksbZ ckr izfrdwy u gks & ¼d½ ^^dkjckj** es a lfEefyr gS & ¼,d½ dksbZ O;kikj] okf.kT; ;k fofuekZ.k vFkok O;kikj] okf.kT; vFkok fofuekZ.k dh izd`fr dk dksbZ izks|e ;k leqRFkku] pkgs ,slk O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku ykHk ikus ds mn~ns”; ls fd;k tk; s ;k ugha vkSj pkgs ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku ls dkbs Z ykHk izksn~Hkwr gks ;k ugha( ¼nks½ fdlh ladeZ lafonk ds fu’iknu ;k fdlh iz;kstu ds fy, eky ds mi;ksx djus ds vf/kdkj dk vUrj.k ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½( vkSj ¼rhu½ ,sls O;kikj] okf.kT;] fofuekZ.k] izks|e ;k leqRFkku vFkok ladeZ lafonk vFkok iV~Vk ls lEcfU/kr ;k buls izklfaxd vFkok vkuq’kafxd dksbZ laO;ogkj( ¼[k½ ^^C;kSgkjh** ls ,slk ;fDRk vfHkizsr gS] tks fd vius dkjckj ds nkSjku] pkgs vius Lo;a ds y[s k s es a vFkok fdlh drkZ vFkok fdlh O;fDr ds y[s ks eas dksbZ eky LFkkuh; {ks= esa ykrk gS ;k fyokrk gS vFkok fdlh LFkkuh; {ks= es a eky ds izos”k ds ckn eky dk ifjnku izkIr djrk gS vFkok ifjnku izkIr djus dk gdnkj gS vkSj blea s lfEefyr gS%& ¼,d½ dksbZ LFkkuh; izkf/kdj.k] fuxfer fudk;] dEiuh] dksbZ lgdkjh lkslkbVh ;k dksbZ vU; lkslkbVh] Dyc] QeZ] vfoHkDr fgUnw dqVqEc vFkok O;fDr;ks a dk vU; laxe] tks fd ,slk dkjckj djrk gS( ¼nks½ dksbZ QSDVj] nyky] vk<+rh] deh”ku] vfHkdÙkkZ] ifj”kks/kh vfHkdrkZ ;k dksbZ vU; okf.kfT;d vfHkdÙkkZ] pkgs og fdlh Hkh uke ls iqdkjk tk; s vkSj pkgs ;gka blds iwoZ mfYyf[kr o.kZu dk gks ;k u gks] tks fdlh izdV ;k vizdV drkZ dh vksj ls eky ds Ø;] foØ;] lEHkj.k ;k forj.k djus dk dkjckj djrk gS( ¼rhu½ dksbZ uhykedÙkkZ] tks fdlh izdV ;k vizdV drkZ ds eky ds foØ; ;k uhykeh dk dkjckj djrk gks vkSj pkgs vk”kf;r Øsrk dk izLrko mlds }kjk vFkok drkZ ds uke&funsZfs”krh }kjk Lohdkj fd;k tkrk gks( ----------------- ¼pkj½ dksbZ ljdkj] tks dkjckj ds nkSjku vFkok vU;Fkk izR;{k vFkok vizR;{k :Ik ls udn vFkok vkLFkfxr Hkqxrku ij vFkok deh”ku ij ikfjJfed vFkok vU; ewY;oku izfrQy ij eky dk Ø;] foØ;] lEHkj.k vFkok forj.k djrh gS( ¼ikap½ izR;sd O;fDr] tks jkT; ds Hkhrj] jkT; ds ckgj fuokl djus okys C;kSgkjh ds vfHkdÙkkZ ds :i es a dk; Z djrk gS rFkk jkT; esa eky dk Ø;] foØ;] lEHkj.k vFkok forj.k djrk gS vFkok ,sls C;kSgkjh dh vksj ls fuEufyf[kr :i ls dk;Z djrk gS%& ¼d½ eky foØ; vf/kfu;e] 1930 ¼dsUnzh; vf/kfu;e la0 3 o’kZ 1930½ esa ;Fkk ifjHkkf’kr okf.kfT;d vfHkdÙkkZ( ;k ¼[k½ eky ;k eky ls lEcfU/kr gd ds nLrkostksa dk izcU/k djus ds fy, vfHkdÙkkZ( ;k ¼x½ eky dh foØ; dher ds laxzg ;k Hkqxrku djus ds fy, vfHkdÙkkZ ;k ,sls laxzg ;k Hkqxrku ds fy, izR;kfHkwfrnkrk ( ¼N%½ dksbZ QeZ vFkok dEiuh vFkok vU; fuxfer fudk;] ftldk eq[; dk;kyZ ; vFkok eq[;ky; jkT; ds ckgj fLFkr gS rFkk ,slh “kk[kk ;k dk;kyZ ; ds ek/;e ls eky ds Ø;] foØ;] lEHkj.k vFkok forj.k ds laca/k es]a ftldh dksbZ “kk[kk vFkok dk;kyZ ; jkT; es a gS( ¼lkr½ dksbZ O;fDr] tks ladeZ lafonk ds fu’iknu es a vUrxzZLr eky ¼pkgs og eky ds :i es a gks ;k fdlh vU; :i es½a es a lEifÙk ds vUrj.k dk dkjckj djrk gS( ¼vkB½ dksbZ O;fDr] tks udn] vkLFkfxr Hkqxrku ;k vU; ewY;oku izfrQy ds fy, fdlh eky ds fdlh Hkh iz;kstukFkZ ¼pkgs fdlh fofufnZ’V vof/k ds fy, gks ;k u gks½ mi;ksx djus d s vf/kdkj ds vUrj.k dk dkjckj djrk gS( ¼ukS½ dksbZ O;fDr tks] dkjckj izd`fr ds ;nk&dnk laO;ogkjks a ds nkSjku] pkgs Lo;a ds y[s k s es a vFkok drkZ ds y[s k s es a vFkok fdlh vU; O;fDr ds y[s k s es]a dksbZ eky LFkkuh; {ks= es a ykrk gS ;k fyokrk gS vFkok fdlh LFkkuh; {ks= ls eky ds izos”k ds ckn eky dk ifjnku izkIr djrk gS vFkok ifjnku izkIr djus dk gdnkj gS( ¿¼nl½ dksbZ VªkaliksVZj @dfqj;j @ifjnku vfHkdrkZ@ vfHkdrkZ@ekyokgd ,oa dksbZ vU; O;fDr ¼vk;krdrkZ½ tks jkT; ds ckgj ls vFkok ns'k ds ckgj ls jkT; ds Hkhrj] vkWuykbZu Ø; vFkok bZ&dkelZ ds ek/;e ls] dkjckj ds vU;Fkk vFkok O;fDrxr iz;kstukFkZ] Lo;a vFkok fdlh vU; ds cny s ,slk eky izkIr djus dk bjknk j[krk gksA1 Li’Vhdj.k & bl vf/kfu;e ds iz;kstu gsrq “kCn ^^dkjckj ds nkSjku** es a dkjckj dh LFkkiuk vFkok izkjEHk ds nkSjku lfEefyr gksxkA ¼x½ ^^eky dk izos”k** ls mlds O;kdj.kh; :i&Hksn vkSj ltkrh; inks a lfgr fuEufyf[kr :Ik es a eky dk izos”k ogka miHkksx] mi;ksx vFkok fodz; gsrq vfHkizsr gS( ¼,d½ LFkkuh; {ks= ds Hkhrj & jkT; ds ckgj ds fdlh LFkku ls( ¼nks½ LFkkuh; {ks= ds Hkhrj& jkT; ds ckgj ds fdlh LFkku ls( ¼rhu½ LFkkuh; {ks= ds Hkhrj& Hkkjr {ks= ds ckgj ds fdlh LFkku ls( ¼?k½ ^^LFkkuh; {ks=*^ ls fuEufyf[kr {ks= vfHkizsr gS %& ¼,d½ mÙkj izns”k uxj fuxe vf/kfu;e] 1959 ¼mŸkjk[k.M es a ;Fkkizo`Ÿk½ ds v/khu dksbZ uxj fuxe( -------------------------------------------------------------------------------------------------------- 1& mRrjk[k.M vf/kfu;e la[;k 07 o’kZ 2016 dh /kkjk 2 }kjk var%LFkkfirA ¼nks½ mÙkj izns”k uxjikfydk vf/kfu;e] 1916 ¼mŸkjk[k.M es a ;Fkkizo`Ÿk½ ds v/khu dksbZ uxjikfydk( ¼rhu½ mÙkj izns”k {ks= iapk;r vkSj ftyk iapk;r vf/kfu;e] 1961 ¼mŸkjk[k.M es a ;Fkkizo`Ÿk½ d s v/khu dksbZ ftyk iapk;r vFkok {ks= iapk;r( ¼pkj½ ;wukbVsM izksfoUlts iapk;r jkt ,sDV] 1947 ¼mŸkjk[k.M esa ;Fkkizo`Ÿk½ ds v/khu dksbZ xzke iapk;r( ¼ikap½ dSUVksUesUV~l ,sDV] 1924 ¼mŸkjk[k.M es a ;Fkkizo`Ÿk½ ds v/khu dksbZ Nkouh ¼dSUVksUkeUs V½( ¼N%½ mŸkj izns”k b.MfLVª;y ,fj;k MsoysieaVs ,sDV] 1976 ¼mŸkjk[k.M es a ;Fkkizo`Ÿk½ ds v/khu dksbZ vkS|ksfxd fodkl {ks=( ¼lkr½ dksbZ vkS|ksfxd Vkmuf”ki] pkgs fdlh uke ls iqdkjk tk;(s ¼vkB½ lla n vFkok jkT; fo/kku lHkk ds fdlh fu;e ds v/khu dksbZ LFkkuh; izkf/kdj.k] pkgs fdlh uke ls iqdkjk tk;(s ¼³½ ^^vuqlwph** ls bl vf/kfu;e ds lkFk layXu vuqlwph vfHkizsr gS( ¼p½ ^^vuwlwfpr eky**ls bl vf/kfu;e dk vuqlwph esa mfYyf[kr eky vfHkizsr gS( ¼N½ ^^dj** ls bl vf/kfu;e ds v/khu mn~xzg.kh; dj vfHkizsr gS( ¼t½ ^^eky dk ewY;** ls fdlh eky dk ewy dz; chtdks a vFkok fcyks a ls vfHkfuf”pr ewY; vfHkizsr gS vkSj bles a iSfdax lkexzh dk ewY;] iSfdax rFkk vxzs’k.k izHkkj] chek izHkkj] mRiknu “kqYd dk izfrfuf/kRo djus okyh /kujkf”k;ks]a izfr”kqYd] lhek “kqYd rFkk bl izdkj ds vU; “kqYd] dksbZ izHkkfjr Qhl vFkok dj] ifjogu izHkkj] <qykbZ izHkkj rFkk ,sls eky] tks LFkkuh; {ks= ds Hkhrj ogka miHkksx] mi;ksx vFkok fodz; gsrq yk;k tk jgk gS vFkok izkIr fd;k tk jgk gS] ds dz; ,oa ifjogu ls lEcfU/kr dksbZ izHkkj lfEefyr gS % ijUrq ;g fd tgka dksbZ eky & ¼,d½ dz; fd;k x;k gS rFkk mldk ewY; fdlh nLrkost ds izkIr u gksus vFkok izLrqr u fd;s tkus d s dkj.k vfHkfuf”pr ugha fd;k tk ldrk gS( vFkok ¼nks½ dz; fd;k x;k gS rFkk C;kSgkjh vFkok izHkkjh O;fDr }kjk ?kksf’kr ewY; fdlh nLrkost ds izkIr u gksus vFkok izLrqr u fd;s tkus ds dkj.k mldk lR;kiu ugha fd;k tk ldrk gS( vFkok ¼rhu½ dz; fd;k x;k gS rFkk dz; dher vFkok ifjogu izHkkj ,oa vU; izHkkj ds leFkuZ es a izLrqr nLrkost fo”okl d s ;ksX; ugha gS( vFkok( ¼pkj½ dz; ds vU;Fkk izkIr vFkok vfHkizkIr fd;k x;k gSA ^^eky ds ewY;** dk vk”k; ml ewY; vFkok dher ls gksxk] ftl ij mlh izdkj rFkk mlh xq.koŸkk dk eky LFkkuh; {ks= es]a ftlds Hkhrj eky miHkksx] mi;ksx vFkok fodz; gsrq yk;k tk jgk gS vFkok izkIr fd;k tk jgk gS] [kyq s cktkj es a Fkksd dher ij cspk tkrk gS vFkok fcdus ;kXs ; gSA Li’Vhdj.k&& bl [k.M ds v/khu fdlh eky dh Fkksd dher ds vfHkfu”p; ds iz;kstu gsrq Fkksd dher es a dzsrk }kjk mRikn “kqYd vFkok fdlh vU; “kqYd ds :Ik es a lanŸk ;k ns; dksbZ /kujkf”k lfEefyr gksxh] fdUrq LFkkuh; {ks= ds Hkhrj izos”k ds ckn eky ds fy, fd, x, fdlh dk; Z ds fy, izHkkfjr dksbZ /kujkf”k vFkok mlh izdkj vFkok mlh izdkj dh xq.koŸkk ds eky dh fcdzh ds lEcU/k esa bl vf/kfu;e ds v/khu ns; dj lfgr Qhl vFkok VSDl dh ns; dksbZ /kujkf”k lfEefyr ugha gksxh & ------------------- ¼d½ ^^fuf/k** ls mŸkjk[k.M O;kikj] fodkl fuf/k ¼mŸkjk[k.M VªsM MsoyiesUV Q.M½ vfHkizsr gS( ¼[k½ “kCn vkSj in] tks bl vf/kfu;e esa iz;qDr gq, gSa] fdUrq ifjHkkf’kr ugha gS] mudk ogh vFk Z gksxk] tks fd mUgas mŸkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 vFkok rnUrxZr cuk, x, fu;eks a es a leuqnsf”kr fd;k x;k gSA bl vf/kfu;e d s 3- ¼1½ bl vf/kfu;e ds iz;kstuks a ds dk;kZUo;u gsrq & v/khu izkf/kdkjh ¼d½ okf.kT; dj foHkkx ds dfe”uj] okf.kT; dj] ,fM”kuy dfe”uj] okf.kT; dj rFkk Tokb.V dfe”uj] okf.kT; dj dze”k% dfe”uj] ,fM”kuy dfe”uj ,oa Tokb.V dfe”uj gksxa s vkSj os dze”k% dfe”uj ,oa Tokb.V dfe”uj gksxa s vkSj os dze”k% dfe”uj] izos”k dj] ,fM”kuy dfe”uj izos”k dj ,oa Tokb.V dfe”uj] izos”k dj ds :Ik es a inkfHkfgr gksxa s( ¼[k½ mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ds v/khu jkT; ljdkj }kjk fu;qDr vihy vf/kdkjh rFkk vf/kdj.k ds v/;{k ,oa lnL; dze”k% izos”k dj ds vihy vf/kdkjh rFkk vf/kdj.k ds v/;{k ,oa lnL; gksxa s( ¼x½ okf.kT; dj foHkkx es a rSukr lHkh fMIVh dfe”uj rFkk vflLVsUV dfe”uj] izos”k dj ds fMIVh dfe”uj rFkk vflLVsUV dfe”uj gksxa s rFkk mlh izdkj okf.kT; dj foHkkx es a rSukr lHkh okf.kT; dj vf/kdkjh] izos”k dj vf/kdkjh gksxa s( ¼?k½ jkT; ljdkj vFkok dfe”uj okf.kT; dj }kjk fdlh okf.kT; dj e.My ¼lfdZy½ es a rSukr okf.kT; dj vf/kdkjh ls vfuEu in dk dksbZ vf/kdkjh] jkT; ljdkj vFkok dfe”uj okf.kT; dj }kjk mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 dh /kkjk 42 rFkk 43 ds v/khu “kfDRk;kas dk iz;ksx djus ds fy, vf/kdr` vf/kdkjh rFkk mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 dh /kkjk 47 ds v/khu LFkkfir fdlh tkpa pkSdh ij rSukr okf.kT; dj vf/kdkjh ls vfuEu in ds vf/kdkjh bl vf/kfu;e ds v/khu dj fu/kkZjd izkf/kdkjh dh “kfDRk;ks a dk iz;ksx djsaxs( ¼³½ vf/kdj.k ds v/;{k ,oa lnL;ks a ds flok;] bl vf/kfu;e ds v/khu lHkh vf/kdkjh rFkk izkf/kdkjh dfe”uj ds iz”kklfud fu;a=.k ds v/khu dk; Z djsxa s rFkk dfe”uj] vihy izkf/kdkjh ds flok; mlds iz”kklfud fu;a=.k ds v/khu fdlh Hkh vf/kdkjh es a fufgr “kfDRk;kas dk iz;ksx djus d s fy, l{ke gksxkA ¼2½ bl vf/kfu;e ds v/khu izkf/kdkfj;ks a dk {ks=kf/kdkj ogh gksxk] tSlk fd jkT; ljdkj vFkok dfe”uj] okf.kT; dj }kjk mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ds iz;kstuks a dks dk;kfZUor djus ds mn~ns”; ls fu;r vFkok vfHkfuf”pr fd;k tk;sA dj dk mn~xzg.k 4- 1¿¼1½ jkT; es a O;kikj] okf.kT; rFkk m|ksx ds fodkl ds iz;kstu gsrq LFkkuh; {ks= ds Hkhrj miHkksx] mi;ksx vFkok foØ; gsrq ml LFkkuh; {ks= ds ckgj fdlh LFkku ls vuqlwph es a fofufnZ’V eky ds izos”k ij ,slh nj ls] tks eky ds ewY; ds chl izfr”kr ls vf/kd ugha gksxh] tSlh fd jkT; ljdkj }kjk vf/klpw uk }kjk fofufnZ’V dh tk;s] dj dk mnxzg.k vFkok eky ds fHkUu&fHkUu oxksaZ ij fHkUu&fHkUu njs a fofufnZ’V dh tk ldrh gS( ijUrq ;g fd jkT; ljdkj vf/klwpuk d s }kjk vuqlwph es a la”kks/ku dj ldrh g S vkSj ,slh vf/klpw uk ds tkjh gksus ij mi/kkjk ¼10½ ds izkfo/kkuks a ds v/;/khu vuqlwph rn~uqlkj la”kksf/kr le>h tk;xhAÀ ¼2½ mi/kkjk ¼1½ ds v/khu mn~x`ghr dj ml le; rd mn~xzfgr fd;k tkrk jgsxk] ftl le; rd O;kikj] okf.kT; vkSj m|ksx ds fy, vf/kd mUur O;kikj dh ifjfLFkfr;ka iz”kLr djus dh n`f’V ls jkT; es a fctyh] lM+d cktkj dh ifjfLFkfr;ka bR;kfn volajpuk dks mUur djus d s fy, visf{kr gSA &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 1& mRrjk[k.M vf/kfu;e la[;k 22 o’kZ 2015 dh /kkjk 2 }kjk izfrLFkkfirA ¼3½ mi/kkjk ¼1½ ds v/khu mn~xzghr dj ml C;kSgkjh }kjk ns; gksxk] tks ,slk eky pkgs vius y[s k s es a vFkok vius drkZ ds y[s k s es a LFkkuh; {ks= ds Hkhrj ykrk gS vFkok fyokrk gS vFkok ,sls eky dk LFkkuh; {ks= esa izos”k ij ifjnku ysrk gS vFkok ifjnku ysus dk gdnkj gS % ijUrq ;g fd jkT; ljdkj vf/klpw uk ds }kjk ,slh “krksaZ ds v/;/khu] tSlh fd vf/klpw uk es a fofufnZ’V dh tk;]s fo|qr ¼ikWoj½ ds mRiknu] lapj.k vkSj forj.k es a layXu fdlh ikoj izkstsDV b.MLVh;y ;wfuV dks] ftldk ldy iwta hxr fuos”k ,d gtkj djksM+ #i;s ;k mlls vf/kd gS] ml LFkkuh; {ks= ds ckgj fdlh LFkku ls LFkkuh; {ks= ds Hkhrj] ,sls eky ds] tks fd mDr bdkbZ }kjk mi;ksx rFkk miHkksx fd;k tk;]s izos”k ij nwljs C;kSgkfj;ks a ds dj Hkqxrku dh ns;rk dks vius Åij yus s dh vuqefr ns ldrh gSA Li’Vhdj.k%& tgka eky ds LFkkuh; {ks= esa izos”k ij mldk ifjnku fy;k tkrk gS vFkok C;kSgkjh ls fHkUu fdlh O;fDr }kjk LFkkuh; {ks= es a yk;k tkrk gS] rks C;kSgkjh] tks ,sls O;fDr ls eky dk ifjnku yrs k gS] LFkkuh; {ks= esa eky dks ykus okyk vFkok fyokus okyk le>k tk;xs kA ø¼3&d½ mi/kkjk ¼1½ ,oa mi/kkjk ¼3½ es a vUrfoZ’V fdlh foijhr ckr ds gksrs gq, Hkh ,sls C;kSgkjh vFkok Ik”pkr~orhZ C;kSgkjh ds Åij dksbZ dj mn~xzghr ugha fd;k tk;sxk vFkok mlls dksbZ dj laxzgh ugha fd;k tk;sxk] tks ,sls fdlh ky dks fdlh LFkkuh; {ks= ds Hkhrj ykrk gS ;k fyokrk gS] ftlds lEcU/k es a mDr mi/kkjkvks a es a ls fdlh ds v/khu fdlh vU; LFkkuh; {ks= es a dj dk Hqxrku dj fn;k x;k gS vkSj ,slk C;kSgkjh lEcfU/kr dj fu/kkZjd izkf/kdkjh ds le{k mlds lEcU/k es a ,slk ?kks’k.kk&i=] tSlk fd fofgr fd;k tk;] nkf[ky djrk gS % ijUrq ;g fd bl /kkjk ds v/khu tek dj dh /kujkf”k ,sls C;kSgkjh vFkok fdlh Ik”pkr~orhZ C;kSgkjhd s fy, rFkk mldh vksj ls tek dh xbZ ekuh tk;xs h] ftls mDr fofgr ?kks’k.kk&i= fuxZr fd;k x;k gSAÀ1 ¼4½ jkT; ljdkj] vf/klpw uk ds }kjk] vf/klpw uk es a vf/klfwpr “krksaZ ds v/khu ;g lqfuf”Pkr djus ds fy, fd ikWoj izkstsDV b.MLVªh;y ;wfuV es a miHkksx vFkok mi;ksx gsrq LFkkuh; {ks= ds ckgj fdlh LFkku ls LFkkuh; {ks= es a eky ds izos”k ij izHkkoh dj njs a jkT; dh ÅtkZ uhfr ds izkjEHk dh frfFk ij ykxw dzfed dj dh njks a ls vf/kd u gks tk;]s ml lhek rd] ftruk vko”;d gks] dj dh /kujkf”k es a NwV ns ldrh gSA ¼5½ dksbZ C;kSgkjh] tks fdlh LFkkuh; {ks= ds Hkhrj eky ykrk gS ;k fyokrk gS] dj dk nk;h ugha gksxkA ;fn foŸkh; o’kZ ds nkSjku ,sls eky dk ldy ewY; ikap yk[k :Ik;s ls ;k ;k ,slh vf/kd /kujkf”k ls ;k ,slh vf/kd /kujkf”k ls] tSlh jkT; ljdkj }kjk vf/klpw uk d s }kjk ;k rks fdlh eky ds lHkh C;kSgkfj;ks a ds ekey s es a vFkok ,sls C;kSgkfj;ks a ds fdlh fo”ks’k oxZ ds ekey s esa fofufnZ’V dh tk;]s de gks % ijUrq ;g fd bl mi/kkjk ds micU/k mŸkjk[k.M ds ckgj ls LFkkuh; {ks= es a yk;s x;s eky ds ewY; ds laca/k es a ykxw ugha gksxa sA 2ø¼6½ mi/kkjk ¼1½ vFkok mi/kkjk ¼3½ es a vUrfoZ’V fdlh foijhr ckr ds gksrs gq, Hkh ,sls C;kSgkjh ds Åij dksbZ dj mn~xzghr ugha fd;k tk;sxk vFkok mlls dksbZ dj laxghr ugha fd;k tk;xs k] tks fdlh LFkkuh; {ks= ds Hkhrj dksbZ eky ykrk gS vFkok fyokrk gS] tks& ¼,d½ LFkkuh; {ks= es a mi;ksx ds cxSj jkT; ds ckgj fdlh LFkku dks ijsf’kr fd;k tk;(s vFkok 1- mÙkjk[k.M vf/kfu;e la0 18 o’kZ 2010 dh /kkjk 2 ¼d½ }kjk c<+k;k x;kA 2- mi;qZDr dh /kkjk 2 ¼[k½ }kjk izfrLFkkfirA ¼nks½ vUrjkZT;h; O;kikj vFkok okf.kT; ds nkSjku vFkok Hkkjr {ks= ds ckgj fu;kZr ds nkSjku fcdzh vFkok iqu% fcdzh fd;k tk,A Li’Vhdj.k& ;g vo/kkfjr djus ds iz;kstu ls fd C;kSgkjh }kjk dksbZ eky vUrjkZT;h; O;kikj vFkok okf.kT; ds nkSjku vFkok Hkkjr {ks= ds ckgj fu;kZr ds nkSjku cspk x;k gS] vFkok ugh] dsUnzh; fcdzh dj vf/kfu;e] 1965 dh /kkjk 3] /kkjk 5 rFkk /kkjk 6&d ykxw gksxh % ijUrq ;g fd ;fn LFkkuh; {ks= ds Hkhrj fdlh eky ds izos”k ds le; ,sls LFkkuh; {ks= es a mi;ksx] miHkksx vFkok fcdzh ds cxSj LFkkuh; {ks= ds ckgj y s tkus ds mn~ns”; ls ,sls LFkkuh; {ks= ds Hkhrj fcdzh fd;s tkus okys eky dh ek=k rFkk ewY; vfHkfuf”pr fd;s tkus ;ksX; ugha gS rks C;kSgkjh eky dh ldy ek=k ds ewY; ij dj dh /kujkf”k dk Hkqxrku djsxk rFkk eky ds ijsf’kr vFkok jkT; ds ckgj vFkok eky ds fu;kZr ds nkSjku fodz; djus ds Ik”pkr~ C;kSgkjh ,sls eky ds lEcU/k es a dj ds :Ik es a lanŸk ,sls /kujkf”k dh okilh vFkok lek;kstu dk nkok ml ekg es a dj ldrk gS] ftles a eky dk vUrj.k jkT; ds ckgj fd;k tk; s vFkok vUrjkZT;h; O;kikj vFkok okf.kT; ds nkSjku vFkok fu;kZr ds nkSjku fodz; fd;k tk;As À1 ¼7½ ø***À2 ¼8½ tgka eky ds LFkkuh; {ks= ds Hkhrj izos”k ds lEcU/k es a dj ns; gS vkSj mls vfHkdrkZ }kjk lanŸk dj fn;k x;k gS rks drkZ dj ds Hkqxrku ds fy, nk;h ugha gksxk vkSj mlh rjg tgka LFkkuh; {ks= ds Hkhrj fdlh eky ds izos”k ds lEcU/k es a dj ns; gS rFkk mls drkZ }kjk lanŸk dj fn;k x;k gS rks vfHkdrkZ dj ds Hkqxrku ds fy, nk;h ugha gksxkA ¼9½ tgka fdlh & ¼,d½ d;z fd, x, vuqlwfpr eky ds lEcU/k es a ¼d½ ,sls eky dk ewY; vfHkfuf”pr ugha fd;k tk ldrk vFkok C;kSgkjh vFkok eky ds izHkkjh O;fDr }kjk ,sls eky dk ?kksf’kr ewY;] tSlh Hkh fLFkfr gks] fdlh nLrkost ds vizkI; gksus vFkok izLrqr u fd;s tkus ds dkj.k lR;kiu ;ksX; ugha gS( vFkok ¼[k½ dz; ewY; vFkok ifjogu izHkkj ,oa vU; izHkkj ds leFkuZ esa izLrqr dksbZ nLrkost fo”okl ;kXs ; ugha gS( vFkok ¼nks½ vuqlwfpr eky ds lEcU/k es]a tks fd dz; ds :Ik ds vU;Fkk izkIr vFkok vfHkizkIr fd;k x;k gS] eky ds izHkkjh O;fDr vFkok C;kSgkjh] tSlh Hkh fLFkfr gks] }kjk ?kksf’kr ,sls eky dk ewY; ;qfDr;qDr rFkk fo”okl ds ;ksX; izrhr ugha gksrk gS] rks eky ds izHkkjh O;fDr vFkok C;kSgkjh] tSlh Hkh fLFkfr gks] dks lquokbZ dk ekSdk nsus ds Ik”pkr~ fdlh LFkkuh; {ks= es]a ftles a ,slk eky yk;k tk jgk gS] [kyq s cktkj es a dj fu/kkZjd izkf/kdkjh }kjk ;qfDr;qDr :Ik ls vo/kkfjr Fkksd ewY;] eky dk ewY; le>k tk;sxk vkSj bl iz;kstu gsrq [k.M ¼,d½ ds lanHkZ es a dj fu/kkZjd izkf/kdkjh dh ;g /kkj.kk gksxh fd eky dz; ds :Ik ds vU;Fkk izkIr vFkok vfHkizkIr fd;k x;k gSA ¼10½ bl /kkjk ds v/khu tkjh dh xbZ izR;sd vf/klwpuk] tkjh fd, tkus ds Ik”pkr~ ;Fkk”kh?kz jkT; fo/kku lHkk ds le{k] tc og l= es a gks] mlds ,d l= ;k ,dkf/kd vkuqdzfed l=ks a es]a tks de ls de dqy pkSng fnu dh vof/k Ik;ZUr py]s j[kh tk;xs h vkSj tc rd fd dksbZ ckn dh rkjh[k fu;r u dh tk;]s xtV es a izdkf”kr gksus dh rkjh[k ls] ,sls mikUrj.kks a ;k okfryhdj.kks a ds v/;/khu jgrs gq,] tks jkT; fo/kku lHkk mDr vof/k es a djus ds fy, lger gks] izHkkoh gksxh] fdUrq bl izdkj dk dksbZ mikUrj.k ;k okfryhdj.k lEc) vf/klpw uk ds v/khu igy s dh xbZ fdlh ckr dh oS/krk ij izfrdwy izHkko ugha Mkysxk] flok; bl ckr ds fd dj ;k vFknZ .M dk vkjksi.k] fu/kkZj.k yxk;k tkuk vFkok olwy fd;k tkuk mDr mikUrj.k ;k okfryhdj.k ds v/khu gksxkA 1- mÙkjk[k.M vf/kfu;e la0 18 o’kZ 2010 dh /kkjk 2 ¼[k½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 2 ¼x½ }kjk fudkyk x;kA 3¿bZ&dkelZ ij 4d jkT; ljdkj dh iwoZ vuqefr ls] dfe”uj] foKfIr tkjh dj] vkWuykbZu dz; ;k bZ&dkelZ dj }kjk mRrjk[k.M jkT; ds LFkkuh; {ks=ks a ea]s fofufnZ’V eky ds izos”k ij dj laxzfgr djus dh ljy izfdz;k rS;kj djsxa s rFkk blds varxZr fdlh VkaªliksVZj@dfqj;j@ifjnku vfHkdrkZ@vfHkdrkZ@ekyokgd ,oa fdlh vU; O;fDr ¼vk;krdrkZ½ ls jkT; ds ckgj ls vFkok ns”k ds ckgj ls jkT; ds Hkhrj] dkjckj ds vU;Fkk vFkok O;fDrxr iz;kstukFkZ] tks Lo;a vFkok fdlh vU; ds cny s ,slk eky izkIr djus dk bjknk j[krk gks] izos”k dj ds laxzg.k dh izfdz;k Hkh fofgr djsxa s rFkk ,sls VkªliksVZj @dfqj;j@ifjnku vfHkdrkZ@vfHkdrkZ@ekyokgd ,oa fdlh vU; O;fDr ¼vk;krdrkZ½ ,sls eky ds dqy ewY; ij ,slh nj ,oa ,lh jhfr ls tks fofgr dh tk,] izos”k dj ds Hkqxrku ds fy, nk;h gksxa sAÀ3 dj ds mn~xzg.k 5- øtgka dksbZ C;kSgkjh /kkjk 4 dh mi/kkjk ¼1½ ds v/khu vf/klfwpr dksbZ eky LFkkuh; {ks= ds dk Hkhrj mlds izos”k ij ogka miHkksx] mi;ksx vFkok fodz; gsrq yk;k gS vFkok fyok;k gS foyksfefrdj.k vFkok mldk ifjnku izkIr fd;k gS vkSj mlus ,sls eky ds ,sls LFkkuh; {ks= es a izos”k ds lEcU/k es a dj dk Hkqxrku dj fn;k gS vFkok ,sls eky dks dz; fd;k gS] ftlds Åij izos”k dj dk Hkqxrku igy s gh dj fn;k gS rks ,sls dj dh okilh vFkok lek;kts u ,sls C;kSgkjh dks fd;k tk;xs k] ftlds }kjk ,sls eky dks LFkkuh; {ks= es a mi;ksx fd;s cxSj jkT; ds ckgj fdlh vU; LFkku dks ijsf’kr fd;k tkrk gS vFkok ;k rks vUrjkZT;h; O;kikj vFkok okf.kT; ds nkSjku vFkok Hkkjr {ks= ds ckgj eky ds fu;kZr ds nkSjku csp fn;k tkrk gSAÀ1 NwV ¼fjcsV½ 6- øtgka /kkjk 4 dh mi/kkjk ¼1½ ds v/khu vf/klfwpr eky ds lEcU/k es a ,sls eky dh fcdzh vFkok [kjhn ds lEcU/k esa mÙkjk[k.M ewY; of/kZr dj vf/kfu;e] 2005 ¼vf/kfu;e la0 27 o’kZ 2005½ ¼le;&le; ij ;Fkkla”kksf/kr½ ds v/khu ml vf/kfu;e es a iathd`r fdlh C;kSgkjh }kjk dj ns; gS rks jkT; ljdkj vf/klwpuk ds }kjk rFkk ,slh “krksa Z ,oa fucZU/kuks a ds v/;/khu] tSlk fd mles a fofufnZ’V fd;k tk,] bl vf/kfu;e ds v/khu mn~xzg.kh; dj dh lEiw.kZ /kujkf”k rd NwV vuqeU; dj ldrh gSAÀ2 NwV 7- tgka jkT; ljdkj dk lek/kku gks x;k gS fd ,slk djuk yksdfgr es a lehphu gS] og vf/klpw uk ds }kjk ,slh “krksaZ ,oa fucZU/kuks]a tSlh fd vf/klpw uk esa fofufnZ’V dh tk;as] ds v/;/khu fdlh eky vFkok eky ds fdlh oxZ dks vFkok C;kSgkfj;ksa ds fdlh oxZ dks dj ls eqDr dj ldrh gSA iathdj.k 8- ¼1½ mi/kkjk ¼2½ ds micU/kks a ds v/;/khu] izR;sd C;kSgkjh] tks dj Hkqxrku djus dk nk;h gS] fofgr jhfr ls iath;u “kqYd tek ds lcwr ds lkFk iath;u eatwj djus ds fy, ftl rkjh[k dks og bl vf/kfu;e ds v/khu dj Hkqxrku dk nk;h gksrk gS] ds 30 fnu ds Hkhrj dj fu/kkZjd izkf/kdkjh dks izkFkZuk&i= nsxk % ijUrq ;g fd ftl C;kSgkjh ds ikl mÙkjk[k.M ¼mŸkj izns”k O;kikj dj vf/kfu;e] 1948½ vuqdwyu ,oa mikUrj.k vkns”k] 2002 vFkok mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ds v/khu Lohdr` iath;u izek.k&i= gS] ;fn mijksDr le; ds Hkhrj izkFkZuk&i= ds fofgr iz:Ik es a okafNr lwpuk,a ns nsrk gS rks og bl vf/kfu;e ds v/khu i`Fkd iath;u izek.k&i= izkIr djus ds fy, nk;h ugha gksxk vkSj bl vf/kfu;e ds lHkh iz;kstuks a ds fy, ,slk C;kSgkjh iathdr` C;kSgkjh le>k tk;sxk % ijUrq ;g vkSj fd ;fn dksbZ ljdkjh foHkkx fu;fer dkjckj es a layXu ugha gS rks ljdkj dks bl vf/kfu;e ds v/khu iath;u izek.k&i= izkIr djus dh vko”;drk ugha gksxh ¼2½ tgka fdlh C;kSgkjh dk mŸkjk[k.M jkT; ds Hkhrj dksbZ fuf”pr LFkku ugha gS rks og bl vf/kfu;e ds v/khu iath;u izkIr djus d s fy, nk;h ugha gkxs kA ¼3½ bl vf/kfu;e ds v/khu iath;u izek.k&i= eatwj djus ds lEcU/k es a mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 dh /kkjk 15] 16] 17] 18] 19] 20] 21 rFkk /kkjk 22 ds micU/k vko”;d ifjorZu lfgr ykxw gksaxs] tSls fd os ml vf/kfu;e ds v/khu iath;u izek.k&i= eatwj djus d s fy, ykxw gkrs s gSaA 1- mÙkjk[k.M vf/kfu;e la0 18 o’kZ 2010 dh /kkjk 3 }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 4 }kjk izfrLFkkfirA 3- mRrjk[k.M vf/kfu;e la[;k 07 o’kZ 2016 dh /kkjk 3 }kjk var%LFkkfirA foojf.k;ks a dk 9- ¼1½ bl vf/kfu;e ds v/khu iath;u izkIr djus ds fy, nk;h izR;sd C;kSgkjh vius dj izLrqrhdj.k rFkk dj fu/kkZjd izkf/kdkjh dks ,slh jhfr ls] ,slh dj vof/k;kas ds fy, rFkk ,sls le; ds fu/kkZj.k Hkhrj] tSlk fd fofgr fd;k tk;]s vuqlwfpr eky ds ewY; dh ,slh foojf.k;ka] fooj.kh es a fn[kkbZ xbZ dj dh /kujkf”k ds tek ds lcwr ds lkFk nkf[ky djsxk % ijUrq ;g fd dj fu/kkZjd izkf/kdkjh C;kSgkjh ds izkFkZuk&i= ij Ik;kZIr dkj.kks a ds vk/kkj ij C;kSgkjh dks fofgr le; ds Ik”pkr~ Hkh fooj.kh nkf[ky djus dh vuqefr ns ldrk gSA ¼2½ /kkjk 8 dh mi/kkjk ¼2½ es a lUnfHkZr C;kSgkjh ds vU;Fkk izR;sd C;kSgkjh] tks dj ds Hkqxrku djus dk nk;h gS] dj fu/kkZjd izkf/kdkjh dks izR;sd dj fu/kkZj.k o’kZ ds fy, Lo;a fu/kkZfjr dj dh lkykuk fooj.kh ,slh jhfr ls rFkk ,sls le; ds Hkhrj] tSlk fd fofgr fd;k tk;]s nkf[ky djsxk % ijUrq ;g fd dj fu/kkZjd izkf/kdkjh C;kSgkjh ds izkFkZuk&i= ij Ik;kZIr dkj.kks a d s vk/kkj ij fooj.kh nkf[ky djus ds fy, 90 fnu dh vof/k rd le; c<+k ldrk gSA ¼3½ tgka & ¼d½ fdlh C;kSgkjh us mi/kkjk ¼1½ es a lUnfHkZr lHkh dj vof/k;kas ds fy, foojf.k;ka rFkk mi/kkjk ¼2½ es a lUnfHkZr Lo;a fu/kkZfjr dj dh lkykuk fooj.kh nkf[ky dj nh gS( ¼[k½ izFken`’V;k ;g fo”okl djus dk dksbZ dkj.k ugha gS fd C;kSgkjh us fdlh vuqlwfpr eky dk ewY; fNik;k gS vFkok vU;Fkk dj ds Hkqxrku dk vioapu fd;k gS( rFkk ¼x½ C;kSgkjh us uk rks dj ds :Ik es a tek fdlh /kujkf”k dh okilh dk nkok fd;k gS vkSj u fdlh vuqlwfpr eky ds lEcU/k esa /kkjk 5 ds v/khu dj dh /kujkf”k ds foyksfefrdj.k dk nkok fd;k gS( dj fu/kkZjd izkf/kdkjh C;kSgkjh dh mifLFkfr dh vis{kk ds fcuk] Lor% fu/kkZfjr dj dh fooj.kh dks Lohdkj djsxk % ijUrq ;g fd tgka dj fu/kkZjd izkf/kdkjh dk ;g n`f’Vdks.k gS fd & ¼,d½ fooj.kh es a fn[kk;k x;k ns; dj ykxw dj dh nj ls laxf.kr ugha fd;k x;k gS( vFkok ¼nks½ dj dh lax.kuk es a xf.krh; =qfV gS( vFkok ¼rhu½ fdlh NwV ;k fj;k;r dk fdlh izek.k&i= vFkok fdlh fofgr izek.k&i= vFkok ?kks’k.kk&i= ds vk/kkj ij nkok fd;k x;k gS fdUrq ,sls ?kks’k.kk&i= vFkok izek.k&i= dk iz:Ik nkf[ky ugha fd;k x;k gS rks og C;kSgkjh dks Lor% dj fu/kkZj.k dh la”kksf/kr lkykuk fooj.kh uksfVl dh rkehyh ds 15 fnu ds Hkhrj nkf[ky djus ds fy, uksfVl tkjh djsxk vkSj ;fn dj fu/kkZjd izkf/kdkjh dk Lor% dj fu/kkZj.k dh la”kksf/kr fooj.kh ls lek/kku gks tkrk gS rks og Lor% dj fu/kkZj.k dh la”kksf/kr fooj.hk dks Lohdkj djsxkA ¼4½ C;kSgkjh ls fHkUu C;kSgkjh] ftlds ekey s es a mi/kkjk ¼3½ ds v/khu dj fu/kkZjd izkf/kdkjh }kjk dj dk Lor% fu/kkZj.k Lohdkj fd;k tkuk gS] es a dj fu/kkZjd izkf/kdkjh ,slh tkap] tSlk fd og Bhd le>s vkSj C;kSgkjh dks lquokbZ dk ;qfDr;qDr ekSdk nsus ds ckn LFkkuh; {ks= es a ogka miHkksx] mi;ksx vFkok fcdzh ds fy, yk, x, vFkok fyok, x, vuqlwfpr eky dk ewY; rFkk C;kSgkjh }kjk ns; dj dh /kujkf”k dk vo/kkj.k djsxk % ---------------------------- ijUrq ;g fd dksbZ Hkh ckr dj fu/kkZjd izkf/kdkjh dks vuqlwfpr eky dk ewY; rFkk C;kSgkjh }kjk ns; dj dh /kujkf”k dk vo/kkj.k loksPZ p U;k; ,oa foosd ds vuqlkj djus ls ugha jksdsxh] tgka & ¼d½ vuqlwfpr eky ds lEcU/k es a C;kSgkjh us y[s k s ugha j[k s gSa( vFkok ¼[k½ C;kSgkjh us vuqlwfpr eky ds lEcU/k es a j[k s x, y[s k s rFkk nLrkost izLrqr ugha fd, gSa( vFkok ¼x½ C;kSgkjh }kjk izLrqr y[s ks rFkk nLrkost dj fu/kkZjd izkf/kdkjh }kjk fo”okl ;ksX; ugha ik, x, gSa( vFkok ¼?k½ LFkkuh; {ks= es a yk, x, vFkok izkIr fd, x, vuqlwfpr eky dk ewY; C;kSgkjh }kjk izLrqr y[s kks a rFkk nLrkostks a ls lR;kiu ugha fd;k tk ldrk gksA vufUre dj fu/kkZj.k 10- ¼1½ tgka dksbZ C;kSgkjh] ftl ij /kkjk 9 dh mi/kkjk ¼1½ ykxw gksrh gS] LFkkuh; {ks= ds Hkhrj vuqlwfpr eky ds izos”k ij ,sls eky ds ewY; rFkk ns;dj dh fooj.kh lfgr fofgr le; vFkok vuqeU; le; ds Hkhrj nkf[ky djus es a vleFk Z jgrk gS vFkok ,slh fooj.kh es a fn[kk, x, ns; dj ds tek dk lcwr ugha nsrk gS vFkok dj fu/kkZjd izkf/kdkjh ds erkuqlkj nkf[ky fooj.kh xyr vFkok viw.kZ gS vFkok xyr fooj.kks a ls ;qDr gS rks dj fu/kkZjd izkf/kdkjh] /kkjk 9 ds micU/kks a ij izfrdwy izHkko Mkys fcuk fdUrq lquokbZ dk ;qfDr;qDr volj nsus ds ckn] vuqlwfpr eky dh dher rFkk ml ij ns;dj dk vufUre fu/kkZj.k dj ldrk gSA ¼2½ tgka dj fu/kkZjd izkf/kdkjh }kjk mi/kkjk ¼1½ ds v/khu dj fu/kkZj.k dj fn;k x;k gS rks ,sls dj fu/kkZj.k ds dkj.k ml vuqlwfpr eky ds ewY; ds iqu% vo/kkj.k rFkk iwjs o’kZ ds fy, dj dk fu/kkZj.k djus ls ugha jksdsxkA dj dk lek/kku 11- ¼1½ tgka fdlh vuqlwfpr eky ds lEcU/k es a dksbZ C;kSgkjh bl vf/kfu;e ds v/khu dj ds Hkqxrku ds fy, nk;h gS] fdUrq mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ds v/khu ;Fkk ifjHkkf’kr C;kSgkjh dh ifjHkk’kk ds vUrxZr ugha vkrk gS] tks og bl /kkjk ds vU; micU/kks a ds v/;/khu LFkkuh; {ks= es a ,sls eky dks ykus vFkok izkIr djus vFko k,sls eky dk ifjnku yus s ls iwoZ ,sls eky ds vuqlwfpr eky ds lEcU/k esa eky ds vuqekfur ewY; ij dj ds Hkqxrku dk fodYi viuk ldrk gSA ¼2½ izR;sd C;kSgkjh] ftldk mŸkjk[k.M jkT; ds Hkhrj dkjckj dk dksbZ fuf”pr LFkku ugha gS] bl /kkjk ds vU; micU/kks a ds v/;/khu] LFkkuh; {ks= ds Hkhrj ykus vFkok izkIr djus vFkok ,sls eky ds ifjnku yus s ls iwoZ vuqlwfpr eky ds lEcU/k esa vuqlwfpr eky ds vuqekfur ewY; ij dj dk Hkqxrku djsxkA ¼3½ izR;sd O;fDr ;k C;kSgkjh] tks mi/kkjk ¼1½ vFkok mi/kkjk ¼2½ ds vUrxZr ugha vkrk gS vkSj tks fd bl vf/kfu;e ds v/khu dj ds Hkqxrku ds fy, nk;h gS] LFkkuh; {ks= ds Hkhrj ykus vFkok izkIr djus vFkok ,sls eky ds ifjnku ysus ls iwoZ] ,sls vuqlwfpr eky ds lEcU/k esa eky ds vuqekfur ewY; ij dj dk Hkqxrku djus dk fodYi ys ldrk gSA ¼4½ mi/kkjk ¼1½] ¼2½ ,oa ¼3½ es a lUnfHkZr dksbZ C;kSgkjh vFkok O;fDr] tSlh Hkh fLFkfr gks] ,d ckj fdlh dj fu/kkZj.k o’kZ ds fy, bl /kkjk esa dj ds Hkqxrku djus dk fodYi viukrk gS rks ml dj fu/kkZj.k o’kZ dh fdlh vof/k ds fy, fdlh vU; jhfr ls dj ds Hkqxrku ds fy, vius fodYi es a ifjorZu djus dk gdnkj ugha gkxs kA ¼5½ dksbZ C;kSgkjh] tks bl /kkjk ds micU/kks a ds v/khu dj dk Hkqxrku djrk gS] /kkjk 9 es a lUnfHkZr foojf.k;ks a dks nkf[ky djus d s fy, nk;h ugha gksxkA --------------------------------- ¼6½ tgka bl /kkjk ds v/khu fdlh eky ds lEcU/k es a dj dk Hkqxrku dj fn;k x;k gS rks /kkjk 9 ds v/khu ,sls eky ds lEcU/k esa dksbZ dj fu/kkZj.k ugha fd;k tk;xs kA ¼7½ /kkjk 4 dh mi/kkjk ¼9½ ds micU/k leLr eky ij] ftlds LFkkuh; {ks= ds Hkhrj izos”k ds lEcU/k es a bl /kkjk ds v/khu dj dk Hkqxrku fd;k tkuk gS] ykxw gkasxsA fofuekZrk ds ek/;e 12- ¼1½ bl vf/kfu;e ds fdlh vU; micU/k es a fdlh ckr ds gksrs gq, Hkh] dksbZ O;fDr ls dj dh olwyh vuqlwph es a fofufnZ’V dksbZ eky] tSlk fd jkT; ljdkj }kjk vf/klfwpr fd;k tk;] jkT; ds Hkhrj fdlh fofuekZrk ls LFkkuh; {ks= ds Hkhrj ykus dk bPNqd gS] fofuekZrk ls eky dk ifjnku yus s d s le; LFkkuh; {ks= ds Hkhrj ,sls eky ds izos”k ij ns; dj dk Hkqxrku fofuekZrk dks djsxk rFkk bl izdkj ls lanŸk dj dks fofuekZrk izkIr djsxkA fofuekZrk ø,slk eky dsrz k dks ifjnku ugha djsxkÀ1] tc rd fd dzsrk }kjk ,sls dj dh /kujkf”k dk Hkqxrku ugha fd;k tkrk gSA ¼2½ mi/kkjk ¼1½ d s v/khu dj izkIr djus okyk fofuekZrk eky ds lEHkj.k rFkk izkIr dj ds lEcU/k esa ,d fooj.kh dj fu/kkZjd izkf/kdkjh dks nkf[ky djsxk rFkk bl izdkj izkIr dj ,slh jhfr rFkk ,sls le; ds Hkhrj] tSlk fd fofgr fd;k tk;] tek djsxkA ¼3½ tgka dksbZ fofuekZrk bl /kkjk ds v/khu dj dks tek djus es a vlQy jgrk gS rks og ml ij ns; C;kt vkSj vFknZ .M] ;fn dksbZ gks] ds lkFk dj dk Hkqxrku djus dk nk;h gksxk] tks fd ekyxqtkjh ds :Ik es a olwyk tk;xs kA ¼4½ tgka dj fu/kkZjd izkf/kdkjh dk lek/kku gks tkrk gS fd mi/kkjk ¼1½ es a lUnfHkZr dksbZ eky fofuekZrk ds }kjk mlds ifjnku ds ckn rFkk LFkkuh; {ks= ds Hkhrj mlds izos”k ds iwoZ [kks tkrk gS vFkok u’V gks tkrk gS rks og ;g funs”Z k nsxk fd ,sls eky ds lEcU/k esa lanŸk dj ml O;fDr dks okil fd;k tk;sxk] ftlus mi/kkjk ¼1½ ds v/khu dj dk Hkqxrku fd;k Fkk% ijUrq ;g fd ,slh okilh dk dksbZ nkok eky ds [kks tkus vFkok u’V gks tkus dh rkjh[k ls 6 ekg ds lekIr gksus d s ckn xzg.k ugha fd;k tk;xs kA ¼5½ mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2005½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 dh /kkjk 35 ds v/khu dj dh /kujkf”k dh dVkSrh ds lEcU/k es a vFknZ .M ds vf/kjksi.k ls lEcfU/kr micU/k rFkk mDr vf/kfu;e dh /kkjk 34 dh mi/kkjk ¼4½ ds v/khu C;kt dh ns;rk ls lEcfU/kr micU/k bl /kkjk ds v/khu fofuekZrkvks a }kjk dzsrkvks a ls laxzghr /kujkf”k;ks a ij vko”;d ifjorZuks a lfgr ykxw gkasxsA ø¼6½ bl mi/kkjk ds v/khu tek dh xbZ dj dh /kujkf”k ml C;kSgkjh ds fy, rFkk mldh vksj ls tek ekuh tk;sxh] ftlls ,slk dj izkIr fd;k x;k gSA fofuekZrk ,sls dj dh /kujkf”k dk mYys[k dsrz k O;kikjh dks tkjh dj chtd vFkok fcdzh chtd] tSlh Hkh fLFkfr gks] es a djsxkA ;g dj tek dk lcwr le>k tk;sxk tc rd fd dj chtd vFkok fcdzh chtd] tSlh Hkh fLFkfr gks] dwV jfpr vFkok feF;k udyh vFkok oS/k :Ik ls tkjh ugha fd;k x;k u ik;k tk;s vFkok diViw.kZ :Ik ls izkIr fd;k x;k gksAÀ2 1- mÙkjk[k.M vf/kfu;e la0 18 o’kZ 2010 dh /kkjk 5 ¼d½ }kjk izfrLFkkfirA 2- mi;qZDr dh /kkjk 5 ¼[k½ }kjk c<+k;k x;kA mÙkjk[k.M ¼mŸkjkapy 13- øbl vf/kfu;e rFkk blds vUrxZr cuk, x, fu;eks a ds v/khu jgrs gq, mÙkjk[k.M ewY; of/kZr dj ewY; of/kZr dj vf/kfu;e] 2005 ¼vf/kfu;e la0 27 o’kZ 2005½ ¼;Fkkla”kksf/kr½ d s vf/kfu;e] 2005½ vUrxZr dj fu/kkZj.k] iqu% dj fu/kkZj.k] laxzg.k rFkk dj dk Hkqxrku izofrZr djus ds vuqdwyu ,oa fy, ”kfDr izkIr izkf/kdkjh] bl vf/kfu;e ds vUrxZr dj fu/kkZj.k] iqu% dj fu/kkZj.k] mikUrj.k vkns”k] 2007 ds dqN micU/kks a laxzg.k rFkk ns; vFknZ .M lfgr dj ds Hkqxrku dks izofrZr djsxa s] ekuks fd og ml dk ykxw gksuk vf/kfu;e ds vUrxZr ns; dj vFkok vFknZ .M gk vkSj bl iz;kstu gsrq os mDr vf/kfu;e rFkk mlds v/khu cuk;s x;s fu;eks a ds vUrxZr izkIr lHkh vFkok fdUgha “kfDr;ksa dk iz;ksx dj ldrs gS rFkk o’kZ 2005 ds mDr vf/kfu;e ¼;Fkk la”kksf/kr½ ds micU/k foojf.k;ks]a dj dk Hkqxrku ,oa olwyh fo?kfVr QeZ ,oa vUrkfjrh ds dj dk nkf;Ro] dj nkf;Ro dk lek/kku] C;kSgkfj;ks a }kjk dj dh olwyh] dj fu/kkZj.k] iqu% dj fu/kkZj.k] vihy] iqujh{k.k] Hkwy lq/kkj] iquZxfBr vFkok ubZ QeksZ a ,oa lk>hnkjks a es a ifjorZu dk dj fu/kkZj.k] r`rh; i{kdkj ls olwyh] tkap pkSdh rFkk ukds]a y[s kksa dk j[k&j[kko] y[s kks a dks fn[kkus dh vkKk nsus dh “kfDr vkSj izos”k vkSj fujh{k.k dh “kfDr] eky dks vfHkxzg.k djus dh”kfDr] vijk/k ,oa vFknZ .M] vijk/kks a dk lek/kku] feF;k izek.k&i= tkjh djus ij nkf;Ro] dj dh okilh] dqN ,slh lwpuk] tks xksiuh; gksaxh] jktLo dks diVoafpr djus ds fy, fd;s x;s vUrj.k dk “kwU; gksuk] C;kt izHkkfjr djuk rFkk nsuk] vf/kdkfjrk ds izfr vkifRr] gkfu j{kk] dfri; dk;oZ kfg;ks a ij jksd] dEifu;ks a }kjk vijk/k] fookfnr iz”u dk vo/kkj.k] cdk;k ekQh ,oa fd”r eatwj djus dk vf/kdkj rFkk :X.k vkS|ksfxd bdkb;ks a ds fy, lqfo/kk ds izkfo/kkuks a dks “kkfey djrs gq, vko”;d ifjorZuks a lfgr ykxw gkasxsAÀ1 bl vf/kfu;e ds 14- ¼1½ bl vf/kfu;e ds v/khu mn~xzg.k dk vkxe Q.M ¼fuf/k½ es a fofu;ksftr fd;k tk;xs k v/khu mn~xzg.k ds vkSj vuU; :Ik ls mŸkjk[k.M jkT; es a O;kikj] okf.kT; rFkk m|ksx ds fodkl vFkok vkxe dk mi;ksx mudks iz”kLr djus ds fy, mi;ksx fd;k tk;sxk] ftles a fuEufyf[kr lfEefyr gksxk%& ¼d½ cktkj rFkk vkS|ksfxd {ks=ks a dks tksM+us ds fy, lM+dks a rFkk iqyksa dk fuekZ.k] fodkl rFkk j[k&j[kko( ¼[k½ foŸkh;] vkS|ksfxd vkSj okf.kfT;d] bdkb;ks a dks foŸk] lgk;rk] vuqnku rFkk lgkf;dh ¼lcflfM½ dk izcU/ku( ¼x½ m|ksxks a dks fctyh rFkk ikuh dh iwfrZ] cktkj vkSj vU; okf.kfT;d iz{ks=ks a ds fy, volajpk dk l`tu( ¼?k½ O;kikj] okf.kT; vkSj m|ksx dks lkekU; :Ik ls vkxs c<+kus ds fy, vU; volajpuk dk l`tu] fodkl rFkk j[k&j[kko( ¼³½ lEcfU/kr {ks=ks a esa iznw’k.k eqDr Ik;kZOkj.k dk l`tu] fodkl rFkk j[k&j[kko ds fy, foŸk] lgk;rk] vuqnku vkSj lgkf;dh ¼lcflfM½ dk izcU/ku( ¼p½ O;kikj] okf.kT; vkSj m|ksx vFkok mlls lEcfU/kr lqfo/kkvks a ls tqM+k dksbZ vU; iz;kstu] tks jkT; ljdkj vf/klwpuk }kjk fofufnZ’V djs( ¼N½ [k.M ¼d½] ¼x½] ¼?k½] ¼M½ rFkk ¼p½ esa fofufnZ’V iz;kstuks a gsrq LFkkuh; fudk;kas rFkk ljdkjh ,tsfUl;ksa ds fy, foŸk] lgk;rk] vuqnku rFkk lgkf;dh dk izcU/k djukA ¼2½ bl vf/kfu;e ds v/khu mn~xzghr rFkk laxzghr izos”k dj mŸkjk[k.M O;kikj fodkl fuf/k es a tek fd;k tk;sxk rFkk vuU; :Ik ls O;kikj] okf.kT; rFkk m|ksx dks iz”kLr djus ds fy, mi;ksx fd;k tk;sxkA izos”k dj ds :Ik es a izkIr /kujkf”k dk mi;ksx mi/kkjk ¼1½ eas fofufnZ’V iz;kstuks a ds vU;Fkk ugha fd;k tk;xs k ¿ijUrq ;g fd fdlh LFkkuh; {ks= ls bl izdkj mn~xzghr dj dk mi;ksx mlh LFkkuh; {ks= es a Lkqfo/kk;s a iznku djus gsrq fd;k tk;xs kAÀ2 1- mÙkjk[k.M vf/kfu;e la0 18 o’kZ 2010 dh /kkjk 6 }kjk izfrLFkkfirA 2- mÙkjk[k.M vf/kfu;e la0 10 o’kZ 2011 dh /kkjk 2 }kjk c<+k;k x;kA ¼3½ jkT; ljdkj vf/klpw uk }kjk leqfpr y[s kk”kh’kZ ds vUrxZr dj tek djus vkSj mn~xzg.k dk vkxe mŸkjk[k.M jkT; esa vuU; :Ik ls O;kikj ,oa okf.kT; ds fodkl es a mi;ksx djus dh jhfr dks fofufnZ’V djsxhA dfBukb;ks a dk 15- ¼1½ ;fn bl vf/kfu;e ds micU/kks a dks dk;kfZUor djus es a dksbZ dfBukbZ vkrh mRiUu gS rks fuokj.k djus dh jkT; ljdkj] jkti= es a vf/klwpuk }kjk ,sls micU/k cuk ldrh gS] tks bl vf/kfu;e “kfDr ds micU/kks a ls vlaxr u gks rFkk tks dfBukb;ks a ds fuokj.k ds fy, vko”;d vFkok lehphu izrhr gks % ijUrq ;g fd bl izdkj dk dksbZ vkns”k bl vf/kfu;e ds vf/klfwpr gksus dh rkjh[k ls nks o’kZ dh lekfIr ds ckn ugha fd;k tk;xs kA ¼2½ mi/kkjk ¼1½ ds fdlh vkns”k ds v/khu cuk, x, micU/kks a dk ogh izHkko gksxk ekuks fd bl vf/kfu;e es a vf/kfu;fer fd, x, gks a vkSj ,slk dksbZ vkns”k ml frfFk] tks fd bl vf/kfu;e ds izkjEHk dh rkjh[k ls iwoZrj u gks] dh lhek rd Hkwry{kh fd;k tk ldrk gSA ¼3½ mi/kkjk ¼1½ ds v/khu fd;k x;k izR;sd vkns”k blds fd, tkus ds ckn “kh?kzrk”kh?kz fo/kku lHkk ds le{k j[kk tk;sxk vkSj mŸkj izns”k lk/kkj.k [k.M vf/kfu;e] 1904 dh /kkjk 23&d dh mi/kkjk ¼1½ ds micU/k ykxw gksaxs] tSls fd os jkT; ljdkj }kjk fdlh mŸkjk[k.M vf/kfu;e ds v/khu cuk, x, fu;eks a ds lEcU/k es a ykxw gkrs s gSaA fu;e cukus dh 16- jkT; ljdkj bl vf/kfu;e ds iz;kstuks a ds dk;kZfUor ds fy, fu;e cuk ldrh gSA “kfDRk fof/kekU;dj.k 17- ¼1½ fdlh U;k;ky;] vf/kdj.k vFkok izkf/kdj.k ds fdlh fu.kZ;] fMdzh vFkok vkns”k ds gksrs gq, Hkh] lHkh dh xbZ dk;oZ kfg;ka] fd, x, dk;Z] cuk, x, fu;e vFkok rkRif;Zr :Ik ls fy, x,] fd, x,] cuk, x,] tkjh fd, x, rFkk mÙkjk[k.M ¼mŸkjkapy ewY; of/kZr dj vf/kfu;e] 2000½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ds v/khu izos”k dj dk mn~xzg.k] fu/kkZj.k] laxzg.k] olwyh] izkfIr vFkok izksn~Hkwr ns;rk bl vf/kfu;e ds v/khu fof/kekU; :Ik ls fy;k x;k] fd;k x;k cuk;k x;k] tkjh fd;k x;k] mn~xzghr] fu/kkZfjr] laxzghr olwy fd;k x;k] izkIr vFkok izksn~Hkwr le>k tk;xs k] ekuks fd ;g vf/kfu;e lHkh rkfRod le; es a izo`Ÿk jgk gks rFkk izos”k dj dh okilh ds fy, fdlh U;k;ky; vFkok vf/kdj.k vFkok fdlh izkf/kdj.k ds le{k dksbZ okn vFkok vU; dk;oZ kgh ugha pykbZ tk;xs h vFkok tkjh ugh j[kh tk;xs hA ¼2½ ,rn~}kjk ;g Li’V fd;k tkrk gS fd mi/kkjk ¼1½ es a dksbZ ckr fdlh O;fDr dks vf/kfu;e ds v/khu izos”k dj dh ns; /kujkf”k ls vf/kd lanŸk /kujkf”k dh okilh dk nkok djus ls jksdus ds fy, ugha le>h tk;xs h] c”krs Z dj dk Hkkj fdlh vU; ij u Mkyk x;k gksA fujlu vkSj O;ko`fŸk 18- ¼1½ mŸkjk[k.M ¼mÙkj izns”k eky ds izos”k ij dj vf/kfu;e] 2000½ vuqdwyu ,oa mikUrj.k vkns”k] 2007 ,rn~}kjk fujflr fd;k tkrk gSA ¼2½ ,sls fujlu ds gksrs gq, Hkh] mijksDr vf/kfu;e ds v/khu “kfDr dk iz;ksx djrs gq, fd;k x;k dksbZ dk;Z vFkok dh xbZ dksbZ dk;oZ kgh] bl vf/kfu;e ds v/khu iznŸk “kfDr dk iz;ksx djrs gq, fd;k x;k vFkok dh xbZ le>h tk;sxh] ekuks a fd ;g vf/kfu;e lHkh rkfRod le; esa izo`Ùk jgk gksA vuqlwph 1- dsUnzh; fcdzh dj vf/kfu;e] 1956 dh /kkjk 14 esa ;Fkk ifjHkkf’kr vifj’d`r rsyA 2- :i;s 10 Ykk[k ;k mlls vf/kd ewY; dh e”khujh rFkk e”khujh ds Lis;j ikV~ZlA 3- izkdf`rd xSlA 4- ukWu yos h phuhA 5- flxjsV ds :Ik es a rEckdwA 6- v[kckjh dkxt ¼U;tw fizaV½ dks NksM+dj y[s ku] NikbZ vFkok iSfdax ds iz;kstu gsrq dkxtA 7- rEckd w ;qDr iku elkykA 8- lhesUVA 9- dks;ykA 10- Hkkjr {ks= ds ckgj ls vk;kfrr cfYy;ks a lfgr fdlh Hkh tkfr ds lHkh fdLe rFkk lHkh lHkh isM+ksa dh ydM+h rFkk bekjrh ydM+h rFkk cakl pkgs mxrk gqvk vFkok phjk x;kA 11- gkbZ LihM Mhty] yks lYQj gkbZ LihM Mhty] vYVªk yks lYQj gkbZ LihM Mhty] ykbZV Mhty] vkW;y] lqihfj;j dsjkslhu vkW;y] Qjusl vkW;y] jsftM~;wy vkW;y] yks lYQj gSoh LVkWDl] gSoh iSVªksfy;e LVkWDl rFkk muds fofHkUu izdkj fdUrq yksd forj.k iz.kkyh ds feV~Vh ds rsy dks NksM+djA 12- fDyadjA 13- VªSDVjks a dks NksM+dj lHkh izdkj dh eksVj xkfM+;k] muds pSfll dks lfEefyr djrs gq,A 14- dsUnzh; foØ; dj vf/kfu;e] 1956 dh /kkjk 14 esa ;Fkk ifjHkkf’kr yksgk ,oa bLikrA 15- ,sY;wfefu;e crZuks a dks NksM+dj ,sY;wfefu; rFkk mlds mRiknA 16- lHkh izdkj ds dfscyA 17- yiS VkWi] dEI;Vw j flLVe rFkk iSjhQsjYl] ,y0lh0Mh0 lfgr VsyhfotuA 18- lkbfdy] lkbfdy fjD”kk rFkk Ik”kqpkfyr xkfM+;ks a ds Vk;j rFkk V~;wc dks NksM+dj Vk;j rFkk V~;wcA 19- laxejej iRFkj ¼ekcZy LVksULk½ rFkk muds Vk;yA 20- jsfQztjsVj] ,;jj&dafM”kuj rFkk ,;j&dafM”kfuax IykUVA THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008 [Uttarakhand Act No. 13 of 2008] AN ACT to provide for the levy and collection of tax on entry of goods into a local area for consumption, use or sale therein and matters connected therewith or incidental thereto. Be it is hereby enacted by the Uttarakhand Legislative Assembly in the Fifty-ninth year of the Republic of India as follows:- CHAPTER –I Preliminary Short title, 1- (1) This Act may be called the Uttarakhand Tax on Entry of Goods into Local extent and Areas Act, 2008. commencement (2) It extends to the whole of Uttarakhand. (3) It shall be deemed to have come into force on 09th November, 2000. Definitions 2- In this Act, unless there is anything repugnant in the subject or context- (a) “business’ includes,- (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; (ii) the execution of any works contract or the transfer of the right to use any goods for any purpose (whether or not for a specified period); and (iii) any transaction in connection with or incidental or ancillary to or resulting from such trade, commerce, manufacture, adventure or concern or works contract or lease; (b) "dealer" means an person, who in the course of business whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes,- (i) a local authority, body corporate, company any co-operative society or other society, club, firm, Hindu undivided family or other association of person which carries on such business; (ii) a factor, broker, arhati, commission agent, del credere agent or any other mercantile agent, by whatever name called and whether of the same description as herein before mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not; (iii) an auctioneer, who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal; (iv) a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for case or for deferred payment or for commission, remuneration or other valuable consideration; (v) every person, who acts within the State as an agent of a dealer residing outside the State and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as--- (a) a mercantile agent as defined in he Sale of Goods Act, 1930 (Central Act No. 3 of 1930); or (b) an agent for handling of goods or documents of title relating to goods; or (c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corporate, the principal office or headquarters whereof is outside the State, having a branch or office in the State, in respect at purchases or sales, supplies or distribution of goods through such branch or office; (vii) every person, who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (viii) every person, who carries on business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (ix) any person who, in the course or occasional transactions of business nature, whether on his own account or on account of principal or, any other person brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into local area; {(x) A transporter/courier/delivery agent/agent/goods carrier and any other person (importer), who intends to bring such goods, whether on his own account or on behalf of any other person, into the State from outside the State or outside the Country, in connection otherwise of business or for personal use, through online purchase or e- commerce.}1 Explanation – For the purposes of this Act the expression “in the course of business” shall include in the course of establishment or commencement of business. (c) “Entry of goods” with all its grammatical variations and cognate expressions, means entry of goods - (i) into a local area from any place outside such area; (ii) into a local area from any place outside the State; (iii) into a local area from any place outside the Territory of India, for consumption, use or sale therein; ---------------------------------------------------------------------------------------------------- 1- Inserted by section 2 of Uttrakhand Act no 07 of 2016. (d) "local area” means the territorial area of - (i) a Municipal Corporation under the Uttar Pradesh Municipal Corporations Act, 1959 (as applicable to the State of Uttarakhand); (ii) a Municipality under the Uttar Pradesh Municipalities Act, 1916 (as applicable to the State of Uttarakhand); (iii) a Zila Panchayat or a Kshettra Panchayat under the Uttar Pradesh Kshettra Panchayats and Zila panchayats Adhiniyam, 1961 (as applicable to the State of Uttarakhand); (iv) a Gram Panchayat under the United Provinces Panchayat Raj Act, 1947 (as applicable to the State of Uttarakhand); (i) a Cantonment under the Cantonments Act, 1924 (as applicable to the State of Uttarakhand); (ii) any Industrial Development Area under the Uttar Pradesh Industrial Area Development Act, 1976 (as applicable to the State of Uttarakhand); (v) an Industrial Township by whatever name called; (vi) any other local authority by whatever name called under an Act of the Parliament or the State Legislature; (e) “Schedule” means a Schedule appended to this Act; (f) “Scheduled Goods” means any goods mentioned in the Schedule to this Act; (g) "tax" means tax leviable under this Act; (h) “value of goods” means the value of any goods as ascertained from original purchase invoice or bills and includes value of packing material, packing and forwarding charges, insurance charges, amounts representing excise duty, countervailing duty, custom duty and other like duties, amount of any fee or tax charges, transport charges, freight charges and any other charges relating to purchase and transportation of such goods into the local area in which goods are being brought or received for consumption, use or sale therein : Provided that where any goods have been – (i) Purchased and the value thereof is not ascertainable on account of non availability or non production of any document; or (ii) Purchase and the value declared by the dealer or the person incharge is not verifiable on account of non-availability or non production of any document; or (iii) Purchased and a document produced in support of purchase price or transport charges and other charges, is not worthy of credence; or (iv) Acquired or obtained otherwise than by way of purchase, the ‘value of goods’ shall mean the value or the price at which the goods of the like kind or like quality is sold or is capable of being sold at wholesale price in the open market in the local area in which goods are being brought or received for consumption, use or sale. Explanation – For the purpose of ascertaining whole sale price of any goods under this clause the whole sale price shall include any amount paid or payable by the purchaser as excise duty or any other duty but shall not include any amount charged for anything done to the goods after entry of goods into the local area or any amount of fee or tax including tax under this Act payable in respect of sale of the goods of the like kind or like quality – (a) “fund” means the Uttarakhand Trade Development Fund; (b) Words and expressions used in this Act, but not defined shall have the meaning assigned to them in the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaption and Modification Order, 2007 or the rules framed thereunder. Authorities 3- (1) For carrying out the purposes of this Act – under this Act (a) the Commissioner of Commercial Tax, Additional Commissioner of Commercial Tax and Joint Commissioner of Commercial Tax of the Commercial Tax Department shall be the Commissioner, Additional Commissioner and Joint Commissioner respectively and they will be designated as Commissioner of Entry Tax, Additional Commissioner of Entry Tax and Joint Commissioner of Entry Tax respectively; (b) appellate authority and Chairman and members of the Tribunal appointed by the State Government under the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaption and Modification Order, 2007 shall function as appellate authority and the Chairman and members of Tribunal of Entry Tax respectively;

(c) all Deputy Commissioners and the Assistant Commissioners posted in the Department of the Commercial Tax shall be the Deputy Commissioners and Assistant Commissioners of Entry Tax and likewise all Commercial Tax Officers posted in the Department of Commercial Tax shall be the Entry Tax Officers; (d) any officer not below the rank of a Commercial Tax Officer posted in a Commercial Tax Circle either by the State Government or the Commissioners Commercial Tax, Officers authorized by the State Government or the Commissioners Commercial Tax, Officers authorized by the State Government or the Commercial Tax to exercise powers under Sections 42 and 43 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007 and Officers not below the rank of Commercial Tax Officer, posted at a Check-Post established under section 47 of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, shall exercise the powers of the assessing authority under this Act; (e) all officers or authorities under this Act except Chairman and the members of the Tribunal shall work under the Administrative control of the Commissioners and the Commissioners shall be competent to exercise powers vested in any officer under his administrative control except appellate authority. (2) The territorial jurisdiction of authorities under this Act shall be the same as may be fixed or determined by the State Government or the Commissioners of Commercial Tax for the purpose of carrying out purposes of the Uttarakhand (the Uttaranchal Value Added Tax Act, 2005) Adaption and Modification Order, 2007. Levy of tax 4. (1) 2[For the purpose of development of trade, commerce and industry in the State, there shall be levied and collected a tax on entry of goods specified in the Schedule into a local areas for consumption, use or sale therein, from any place outside that local area, at such rate not exceeding twenty percent of the value of the goods as may be specified by the State Government by notification and different rates may be specified in respect of different goods or different classes of goods : Provided that the State Government may by notification amend the Schedule and upon issue of any such notification, the Schedule shall, subject to the provisions of sub-section (10), be deemed to be amended accordingly.] (2) The tax levied under sub-section (1) shall be continued to be levied till such time as is required to improve infra-structure within the State such as power, road, market condition etc. with a view to facilitate better market conditions for trade, commercial and industry. (3) The tax levied under sub-section (1) shall be payable by a dealer who brings or causes to be brought into the local area such goods, whether on his account or on the account of his principal or takes delivery or is entitled to take delivery of such goods on its entry into a local area : Provided that the State Government may by notification, permit any Power Project Industrial Unit engaged in generation, transmission and distribution of power, having aggregate capital investment of rupees one thousand crore or more to own the liability of payment of tax of other dealers on the entry of such goods into a local area from any place outside that local area as are used and consumed by the said unit subject to such conditions as may be specified in the notification. Explanation: -- Where the goods are taken delivery of on its entry into a local area or brought into a local area by a person other than a dealer, the dealer who takes delivery of the goods from such person shall be deemed to have brought or caused to have brought the goods into the local area. [(3-A) Notwithstanding anything to the contrary contained in sub-section (1) or sub-section (3), no tax shall be levied on of collected from a dealer or subsequent dealer who brings or causes to be brought into a local area any goods in respect of which tax has been paid in any other local area under any of the said sub-sections and such dealer furnishes before the concerned Assessing Authority the prescribed declaration in regard thereto within such time as may be prescribed: Provided that the amount of tax deposited under this section shall be deemed to have been deposited for and on behalf of such dealer or any subsequent dealer to whom above prescribed declaration had been issued.]1 ------------------------------------ 1. Added by section 2 (a) of Uttarakhand Act No. 18 of 2010. 2. subs. by section 2 of Uttrakhand Act no 22 of 2015. (4) The State Government may by notification remit the amount of tax to the extent necessary to ensure that effective rates of tax on entry of goods into a local area, from any place outside the local area for consumption or use in a Power Project Industrial Unit, do not exceed the respective rates applicable as on the date of commencement of State Energy Policy subject to the conditions as may be notified in such notifications. (5) No dealer, who brings or causes to be brought any goods into a local area shall be liable to tax, if during the assessment year the aggregate value of such goods is less than five lakh rupees or such larger amount as the State Government may by notification specify in that behalf either in respect of all dealers in any goods or in respect of a particular class of such dealers: Provided that the provisions of this sub-section, shall not apply in respect of value of the goods brought into a local area from outside Uttarakhand. [(6) Notwithstanding anything to the contrary contained in sub-section (1) or sub section (3), no tax shall be levied on or collected from a dealer, who brings or causes to be brought into a local area any goods which are - (i) consigned without using them in the local area to any place outside the State; or (ii) sold or re-sold either in the course of Inter-State trade or commerce or in the course of export out of the territory of India. Explanation— Section 3, section 5 and Section 6-A of the Central Sales Tax Act, 1956 shall apply for the purpose of determining whether or not any goods have been sold by a dealer in the course of Inter-State or commerce or in the course of export out of the territory of India : 2{Tax on e- 4A Notwithstanding anything contained in this act, the Commissioner of Taxes, with commerce prior approval of the State Government, may by notification formulate a simple procedure for the collection of entry tax on entry of specified goods into local area of State of Uttarakhand made through online purchase or e-commerce and such procedure may also provide for collection of entry tax from a transporter/ courier /delivery agent/ agent/ goods carrier and any other person (importer), who intends to bring such goods, whether on his own account or on behalf of any other person, into the State from outside the State or outside the Country, in connection otherwise of business or for personal use and such a transporter/ courier /delivery agent/ agent/ goods carrier and any other person (importer) shall be liable to pay entry tax on total value of such goods at such rate and in such manner, as may be prescribed thereunder.} 1-Substituted by section 2 of Act no 18 of 2010. 2- Subs. by section 3 of Uttrakhand Act no 07 of 2016. Provided that where at the time of entry of goods into a local area, the quantity or value of goods to be sold within such local area for the purpose of being taken outside the State without consumption, use or sale in such local area is not ascertainable, the dealer shall pay the amount of tax on the value of total quantity of goods and after the goods are consigned or sold outside the State or in the course of export, the dealer may claim, refund or adjustment of the amount so paid as tax in the month in which such goods are transferred outside the State or sold in the course of Inter-State trade or commerce or in the course of export, in respect of such goods.]1 (7) [***]2 (8) Where tax in respect of entry of any goods into a local area is payable and has been so paid by the agent, the principal shall not be liable for payment of tax and likewise where tax, in respect of entry of any goods into a local area, is payable and has been so paid by the principal, the agent shall not be liable for payment of tax. (9) Where in respect of any – (i) purchased scheduled goods- (a) value of such goods is not ascertainable or value of such goods, as declared by the dealer or the person incharge of the goods, as the case may be, is not verifiable on account of non-availability or non-production of any document; or (b) any document produced in support of purchase price or transport charges and other charges is not worthy of credence; or (ii) scheduled goods, acquired or obtained otherwise than by way of purchase, value of such goods disclosed by the person incharge of the goods or the dealer, as the case may be, does not appear to be reasonable and worthy of credence, then the whole-sale price, in the open market in a local area in which such goods are being brought, reasonably determined by the assessing authority, after affording reasonable opportunity of being heard to the person incharge of the goods or the dealer, as the case may be, shall be deemed to be, the value of goods, and for this purpose in reference to clause (i), the assessing authority shall assume that goods have been acquired or obtained otherwise than by way of purchase. (10) Every notification made under this section shall, as soon as may be after it is made, be laid before the State Legislature, while it is in session, for a total period of not less than fourteen days, extending in its one session or more than one successive sessions and shall unless some later date is appointed take effect from the date of its publication in Gazette subject to such modifications or annulments as the Legislature may during the said period agree to make, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder except that any imposition, assessment, levy or collection of tax or penalty shall be subject to the said modification or annulment. 1. Substituted by section 2 (b) of Uttarakhand Act No. 18 of 2010. 2. Omitted by section 2 (c) ibid. Reversal of 5. [Where any dealer has brought or has caused to be brought or has taken levy of tax delivery of any goods notified under sub-section (1) of section 4 on its entry into a local area for consumption, use or sale therein and has paid tax in respect of entry of such goods into such local area or purchased such goods on which entry tax has already been paid, such tax shall be refunded or adjusted to such dealer by whom without using them in the local area such goods are consigned to any other place outside the State or are sold either in the course of Inter-State trade or commerce or in the course of export outside the territory of India.]1 Rebate 6. [Where in respect of any scheduled goods notified under sub-section (1) of section 4, tax is payable in respect of a sale or purchase of such goods under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as amended from time to time) by a dealer registered under the said Act, the State Government may, by notification and subject to such conditions and restriction, as may be specified therein, allow a rebate upto the full amount of tax leviable under this Act.]2 Exemption 7. Where the State Government is satisfied that it is expedient in the public interest so to do, it may, by notification, exempt subject to such conditions and restrictions as may be specified in the notification, any goods or class of goods from levy of tax, or class of dealers from the payment of the tax. Registration 8. (1) Subject to the provisions of sub-section (2) every dealer liable to pay tax shall apply to the assessing authority for grant of registration certificate in the prescribed manner along with proof of deposit of Registration fee within thirty days from the date on which he becomes liable to pay tax under this Act: Provided that a dealer who holds a registration certificate granted under the provisions of 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, if, furnishes required information in the prescribed form of application within the aforesaid time, shall not be liable to obtain separate registration certificate under this Act and for all purposes of this Act, such dealer shall be deemed to be a registered dealer: Provided further that a Government shall not be required to obtain registration certificate under this Act if such Government Department is not engaged in regular business. (2) Where a dealer has no fixed place of business within the State of Uttara- khand, he shall not be liable for obtaining registration under this Act. (3) In respect of grant of registration certificate under this Act, provisions of Sections 15,16,17,18,19,20,21 and Section 22 of The Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, shall mutatis mutandis apply as they apply to grant of Registration Certificate under that Act. 1. Substituted by section 3 of Uttarakhand Act No. 18 of 2010. 2. Subs. by section 4 ibid. Submission of 9- (1) Every dealer liable to obtain registration under this Act, shall submit such returns and returns of value of scheduled goods along with proof of deposit of amount of assessment of tax shown payable in the return to its assessing authority in such manner, for tax such tax periods and within such time as may be prescribed: Provided that the assessing authority on the application of the dealer may, for sufficient reason allow the dealer to submit return beyond prescribed time. (2) Every dealer liable to pay tax, other than a dealer referred in sub-section (2) of section 8, shall submit to the assessing authority for each assessment year, an annual return of self assessed tax in such manner and within such time as may be prescribed: Provided that the assessing authority on the application of the dealer may, for sufficient reason, extend the time for submitting the return up to a period of ninety days. (3) Where- (a) a dealer has submitted returns for all tax periods referred to in sub-section (1) and the annual return of self assessed tax referred to in sub-section (2); (b) prima facie there is no reason to believe that the dealer has suppressed value of any scheduled goods or has otherwise evaded payment of tax: and (c) the dealer has neither claimed refund of any amount deposited as tax nor has, in respect of any scheduled goods, claimed reversal of amount of tax under section 5, the assessing authority shall, without requiring appearance of the dealer accept the return of self assessed tax: Provided that where the assessing authority is of the view that- (i) tax shown payable in the return has not been computed at the applicable rate of tax; or (ii) there is mathematical error in computation of tax; or (iii) any exemption of concession has been claimed on the basis of any certificate of any prescribed certificate or declaration but such form of declaration or certificate has not been submitted, he shall issue notice to the dealer for submitting revised annual return of self assessment within fifteen days from the date of service of the notice and if the assessing authority is satisfied with the revised return of self assessment, he shall accept the revised return of self assessment: (4) In case of a dealer other than the dealer in whose case self assessment of tax is to be accepted by the assessing authority under sub-section (3), the assessing authority shall, after making such enquiry as it may deem fit and after affording reasonable opportunity of being heard to the dealer, determine the value of the scheduled goods brought or received by the dealer into any local area for consumption, use or sale therein and the amount of tax payable by the dealer: Provided that nothing shall prevent the assessing authority from determining such value of scheduled goods and the amount of tax payable by the dealer according to its best judgment assessment where- (a) the dealer has not maintained account books in respect of scheduled goods; or (b) the dealer has not produced accounts and documents maintained by him in respect of scheduled goods; or (c) accounts and documents produced by' the dealer are not found worthy of credence by the assessing authority; or (d) value of scheduled goods brought or received in any local area is not verifiable from the accounts and documents produced by the dealer. Provisional 10- (1) Where a dealer to whom sub-section (I) of section 9 applies fails to assessment of submit return of value of the scheduled goods and tax payable on entry tax of such goods into a local area within the time prescribed or allowed under that section or does not furnish proof of deposit of tax shown payable in such return, or the return submitted is, in the opinion of assessing authority, incorrect or incomplete or contains wrong particulars, the assessing authority may, without prejudice to the provisions of section 9 but after giving reasonable opportunity of being heard to the dealer, make provisional assessment of value of scheduled goods and the tax payable thereon. (2) Where the assessing authority has made a provisional assessment under sub-section (I). it shall not, by reason of such assessment, be precluded from re-determining the value of the scheduled goods and making the assessment of tax for the whole year. Composition 11- (1) Where in respect of any scheduled goods, a dealer is liable for payment of tax of tax under this Act but does not fall within the definition of a dealer as defined under sub-section (II) of section 2 of the Uttarakhand (The Uttaranchal Value Added Tax Act, 2005) Adaptation and Modification Order, 2007, he may, subject to other provisions of this section, opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (2) Every dealer having no fixed place of business within the State of Uttarakhand shall, subject to other provisions of this section, make payment of tax in respect of scheduled goods on the estimated value of the scheduled goods before bringing or receiving or before taking delivery of such goods into a local area. (3) Every person or dealer, who does not fall under sub section (I) or sub- section (2) and who is liable for payment of tax under this Act, may opt for payment of tax in respect of such scheduled goods on the estimated value of the goods before bringing or receiving or before taking delivery of such goods into a local area. (4) Once a dealer or a person, as the case may be, referred to in sub- sections (l), (2) and (3), opts for payment of tax under this section for any assessment year, he shall not be entitled to change his option for payment of tax in any other manner for any period of that assessment year. (5) Any dealer who makes payment of tax under provisions of this section shall not be liable for submission of returns referred to in section 9. (6) Where payment of tax in respect of any goods has been made under this section, no assessment of tax under section 9 shall be made in respect of such goods. (7) Provisions of sub-section (9) of section 4 shall apply to all goods in respect of entry of which into a local area, payment of tax is to be made under this section. Realization of 12- (1) Notwithstanding anything contained in any other provision of this Act, tax through any person who intends to bring into a local area from any manufacturer manufacturer within the State, any goods specified in the Schedule, as may be notified by the State Government, shall, at the time of taking delivery of the goods from the manufacturer, pay to the manufacturer the tax payable on entry of such goods into the local area and the manufacturer shall receive the tax so paid. The manufacturer [shall not give such goods to the buyer]1 unless the amount of such tax has been paid by the purchaser. (2) The manufacturer receiving the tax under sub-section (1) shall submit to the assessing authority return in respect of the goods supplied, and the tax received, by him under sub-section (I) and deposit the tax so received, in such manner and within such time as may be prescribed. (3) Where any manufacturer fails to deposit the tax under this section he shall he liable to pay the tax along with the interest and penalty, if any, payable thereon which shall recoverable as arrears of land revenue. (4) Where the assessing authority is satisfied that any goods referred to in sub-section (I) is lost or destroyed after its delivery by the manufacturer and before its entry into the local area, it shall direct that the tax paid in respect of such goods shall be refunded to the person who had paid the tax under sub-section (1): Provided that no claim for such refund shall be entertained after the expiry of six months from the date of the loss or destruction of the goods. (5) Provisions regarding imposition of penalty in respect of amount of tax deducted under section 35 of The Uttarakhand (The Uttaranchal Value Added Tax Act. 2005) Adaptation and Modification Order, 2007, and provisions regarding payability of interest under sub-section (4) of section 34 of the said Act shall mutatis mutandis apply to amounts collected by manufacturers from purchasers under this section. [(6) The amount of tax deposited under this sub-section shall be deemed to have been deposited for and on behalf of the dealer from whom such tax has been received. The manufacturer shall mention the amount of such tax in the dealer. It shall be deemed to be the proof for deposit of tax unless the tax invoice or sale invoice, as the case may be is found forged or bogus or fake or not validly issued or obtained fraudulently.]2 1. Substituted by section 5 (a) of Uttarakhand Act No. 18 of 2010. 2. Added by section 5 (b) ibid. Applicability 13. [Subject to the provisions of this Act and the rules made thereunder, the of certain authorities empowered to assess, re-assess, collect and enforce payment of tax provisions of under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) (as The Uttara- amended) shall assess, re-assess, collect and enforce payment of tax including khand (The penalty payable under this Act as if it was a tax or penalty payable under the Uttaranchal said Act, and for this purpose they may exercise all or any of the powers they Value Added have under the said Act and the rules made thereunder and the provisions of Tax Act, the said Act of 2005 (as amended) including the provisions relating to the 2005) Adapta- tion and returns, payment and recovery of tax, liability to tax of dissolved firm and Modification transferee, composition of tax liability, realization of tax by dealers, Order, 2007 assessment, re-assessment appeal, revision, rectification, assessment of reconstituted or new firms and change of partnership, recovery from third part, check post and barriers, maintenance of accounts, power to order production of accounts and powers of entry and inspection, power to seize the good, offences and penalties, compositions of offences, liability on issuing false certificate, refund of tax, certain information to be confidential, making transfer to defraud void, charging and giving interests, objection to jurisdiction, indemnity, bar to certain proceedings, offences by companies, determination of disputed question, power of remission of arrears and granting installments and facility for sick industrial units shall, mutatis mutandis, apply.]1 Utilization of 14- (1) The proceeds of the levy under this Act shall be appropriated to the Fund and the proceeds shall be utilized exclusively for the development or facilitating the trade, of the levy commerce and industry in the State of Uttarakhand which shall include the under this Act following:- (a) construction, development and maintenance of roads and bridges for linking the market and industrial areas; (b) providing finance, aids, grants and subsidies to financial, industrial and commercial units; (c) creating infrastructure for supply of electricity and water to industries, marketing and other commercial complexes; (d) creation, development and maintenance of other infra structure for the furtherance of trade, commerce and industry in general; (e) providing finance, aids, grants and subsidies fix creating, developing and maintaining pollution free environment in the concerned areas; (f) any other purpose connected with the development of trade, commerce and industry or. for facilities relating thereto which the State Government may specify by notification; (g) providing finance, aids, grants and subsidies to local bodies and government agencies for the purposes specified in clauses (a), (c), (d), (e) and (f); (2) The entry tax levied and collected under this Act shall be credited to the Uttarakhand Trade Development Fund and shall exclusively be used for facilitating trade, commerce and industry. The amount realized as entry tax shall not be used for the purposes other than those specified in sub-section (1): [Provided that the tax so levied from any local area shall be utilized to provide facility in the same local area.]2 1. Substituted by section 6 of Uttarakhand Act No. 18 of 2010. 2. Added by section 2 of Uttarakhand Act No. 10 of 2011. (3) The State Government shall, by notification, specify the manner of deposit of tax under appropriate Heads of Accounts and the manner in which the proceeds of the levy shall be utilized exclusively for the development of trade and commerce in the State of Uttarakhand. Power to 15- (1) If any difficulty arises in giving effect to the provisions of this Act, the State remove Government may, by order published in the official Gazette, make such difficulties provisions, not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date this Act is notified. (2) The provisions made by any order under sub section (I) shall have effect as if enacted in this Act, and any such order may be made so as to be retrospective to any date not earlier than the date of commencement of this Act. (3) Every order made under sub-section (I) shall, as soon as may be after it is made, be laid before the State Legislature and the provisions of sub-section (1) of section 23-A of the Uttar Pradesh General Clauses Act, 1904 shall apply as they apply in respect of rules made by the State Government under any Uttarakhand Act. Power to make 16- The State Government may make rules for carrying out the purposes of this rules Act. Validation 17- (1) Notwithstanding any judgment, decree or order of any Court, Tribunal or Authority, all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and entry tax levied, assessed, collected, realized, received or liability accrued under the Uttarakhand (Uttar Pradesh Tax on Entry of Goods Act, 2000) Adaptation and Modification Order. 2007, shall be deemed to have been validly taken; done, made, issued, levied, assessed, collected, realized, received or accrued under this Act, as if this. Act were in force at all material times and no suit or other proceedings shall be maintained or continued in any Court or before Tribunal or any Authority for the refund of entry tax. (2) For the removal of doubts it is hereby declare that nothing in sub-section (I) shall be construed as preventing and person from claiming refund of entry tax paid by him in excess of the amount due from him under, the Act provided the burden of tax has not been passed on. Repeal and 18- (1) The Uttarakhand (Uttar Pradesh Tax on Entry of Good Act, 2000) Adaptation saving and Modification Order, 2007, is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken in exercise of the powers under the said Act, be deemed to have been done or taken in the exercise of the powers conferred by or under this Act as if this Act were in force at all material times. The Schedule 1- Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956. 2- Machinery and spare parts of machinery valuing Rupees ten lakhs or more. 3- Natural Gas. 4- Non levy sugar. 5- Tobacco in the form of cigarette. 6- Paper meant for writing printing or packing purpose excluding newsprint. 7- Pan masala containing tobacco (gutka). 8- Cement. 9- Coal. 10- Wood and timber of all kinds and of all trees, of whatever species including ballies and bamboos, whether growing or cut or sawn imported from outside India. 11- High speed diesel, low Sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, superior, kerosene oil, furnace oil, residual fuel, low sulphur heavy stocks, heavy petroleum stocks and all its, variants but excluding kerosene oil of public distribution system. 12- Clinker. 13- Motor vehicles of all kinds including chassis thereof but excluding tractors. 14- Iron and steel as defined in section 14 of the Central Sales Tax Act, 1956, 15- Aluminum and its products excluding aluminum utensils. 16- Cables of all kinds. 17- Laptops, computer system and peripherals. TV including LCD TV. 18- Tayres and tubes excluding tayres and tubes of cycles, cycle-rickshaw and animal driven vehicles. 19- Marble stones and their tiles. 20- Refrigerators, Air-conditioners and Air-conditioning plants.