TAX ACT, 19761   

(U.P Act No. 36 OF 1976)

(As passed by the Uttar Pradesh Legislature)

                     An Act to provide for the levy of a tax on the purchase of cattle in utter Pradesh

                It is hereby enacted in the twenty -seventh Year of the Republic of India as follows :-

                                Statement of Objects and Reasons.-   A number of cattle fairs and exhibitions are held in this State wherein mass truncations of sale of cattle are effected with a view to creating additional resources for developmental activities it is considered necessary to levy a cattle purchase tax according to specified rates on every truncation of sale of cattle within the area of such cattle fair or exhibition, as also within a radius of five kilometers of such area  




1Short title extent and commencement.-(1) This Act may be called the Uttar Pradesh Cattle Purchase Tax Act, 1976

(2)It extends to the whole of Uttar Pradesh.

(3)It shall come into force on such date as the State Government may , by notification , appoint in that behalf  


2. Definitions.-In this acts-

(1)“appellate authority” means the Cattle Tax Appellate Authority  appointed under this Act.:

(2)“assessing authority” means the Cattle Tax Assessing Authority appointed under this Act:

(3)“cattle” means a cow, buffalo, camel, elephant, horse, donkey, pony, goat, sheep or swine or the progeny  of any them whether male or female, and of any age:

(4)“cattle purchase tax”  or “the tax” means the tax levied under this Act:

(5)“collecting authority” means the Cattle Tax Collecting Authority appointed under this Act.

(6)“market” means a hat, fair or exhibition where mass transactions of sale of cattle are settled, entered into or effected held within such area and such period as may be prescribed:

(7)“price” means the amount paid or payable by the purchaser as consideration for the purchase of cattle whether in cash or kind and when in kind its cash equivalent and in case of a transaction of pledge also includes the amount secured by the pledge:

(8)“purchaser” means a person purchasing cattle in a market, whether on his own behalf or on behalf of another , an includes a Pawnee of a cattle pledged in a market;

(9)“sale” means a transfer of own reship in exchange for a price , and includes a transaction of pledge, and the term “purchase” shall be construed correspondingly ;

(10)“Seller “means a person selling cattle in the market, whether on his own behalf or on behalf of another.


Realisation of the tax and penalty

6.             Appointment of authorities.-  The  State Government may by notification appoint for a particular area or a particular market any person either by name or by designation –

(a)a “Cattle Tax Assessing Authority” to perform the function of


 9. Power of seizure of cattle .- (1) In case of non –payment of the tax on demand ,the collecting authority may seize the cattle and upon such seizure the cattle shall be produced before the assessing authority.

(2)  If the tax, together with penalty if any imposed, and expenses arising form such seizure s paid within 24hours from the seizure, the cattle shall be released.

(3) If the dues mentioned in sub- section (2) are not paid within the said period the assessing authority may sell the cattle and after deducting the tax the penalty, if any , imposed and the expenses occasioned by such seizure and sale , refund the balance, if any to the owner of the cattle:   

Provided that no tax under this Act shall be payable by the purchaser at such sale by the assessing authority.  


10.Penalty for non- payment of the tax. – If a purchaser fails to pay the entire amount of the tax payable by him at the time of purchase or within the prescribed period, he shall be liable to pay in addition to tax due penalty as imposed by the assessing authority   

Provided that no penalty shall be imposed without giving to the purchaser an opportunity of being heard:  

Provided further that the amount of penalty shall not exceed five times the amount of the tax remaining unpaid .


11.Deposit in Treasury and penalty on default.-  The collecting Authority shall deposit all amount realized by him in the Government Treasury within three days of realizations failing which he shall be liable to  

 Pay, besides the amount so realized, a penalty imposed by the assessing authority:

Provided that no penalty shall be imposed without giving him an opportunity of being heard:

Provided further that the amount of penalty shall not exceed the amount of money due from him.



13 Appeals . –(1)  Any person aggrieved by on order assessing the tax or imposing penalty under Section 10 or Section 11 may within thirty days of the order being communicated to him, appeal to the  appellate authority in the prescribed manner :


Provided that no such appeal shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one –half of the tax assessed and penalty, if any imposed on the person preferring the appeal.


(2) The  appellate authority may admit an appeal after the expiry  of the period referred to in sub-section. (1) if it satisfied that there was sufficient cause for not preferring the appeal within that period.  


(3) The  appellate authority shall, after affording the appellant an opportunity of being heard, pass such  order in the appeal as it thinks fit and that order shall be final



14.Power to enforce attendance ,etc.-  For  the purposes of carrying out the provisions of this Act the assessing authority and the appellate authority shall have the same power as are vested in a civil court under the Code of  Civil Procedure, 1908, while trying a suit  in respect of –

(a) Enforcing attendance of any person and examining him n oath    or affirmation;

(b) Compelling the production of any documents;  

(c) Issuing commission for the examination of any witness or for local investigation or for examination of accounts; and

(d) Passing such interim orders as may be necessary in the ends of justice; and any proceeding before such authority under this Act shall be deemed to be a judicial proceeding for the purposes of Sections 193 and 228 of the Indian Penal Code.