Motor Spirit, Diesel Oil, Purchase of Alcohol, Taxation
further to anzend tfic United Provinces Sales of Motor Spirit, Diesel Otl
and Alcohol Tuxafion Act, 1939 and lo validate certarn taxes levied
IT IS HFRECY enacted in the Twenty-seventh Year of the Republic of Indiz
- This Act may be ca’iied the Uttar Pradesh Sales of Motor Spirit, Diesel Short title.
Oil and Alcohol Taxation (Amendment) Act, 1976.
- In the preamble of the United Provinces Sales of Motor Spirit, Diesel
Oil and Alcohol Taxation Act. 1939, hereinafter referred to as tlze principal the
Act,for the words “sales of motor spirit, diesel oil and alcohol” words “sales
or purchase of motor spirit, diesel oil and. alcohol” shall be substituted and be
deemed to have Been substituted with efiect from Apiil 23, 1974.
- In section 3 of the United Provinces Sales of Motor Spirit, Diesel Oil Amendment of
and Alcohol Taxation Act, 1939 for sub-section (1) the followillg subsections section 3 of U. P
shall be s~lb.~tit?(tcdand be deemed to have Been sttbstitufed with effect from Act I
April 23, 1974, namely :-
“(I) There shall be levied with effect from May 2, 1974-
(a) on the first sale of motor spirit or diesel oil in the State, a
tax at the rate of 25 paise per litre in the case of motor spirit and
10 paise per litre in the case of diesel oil, and sxch tas shall be
payable in the prescribed manner by the dealer effecting such sale ;
66) at the point of first purchase of alcohol in the State, a tax at
the rate of 40 paise per litre for the first million litres and at the
rate of 20 paise per litre for the remainder. payable by the purchaser.
and which shall be collected and paid in the prescribed manner to
the State Government:
Provided that any sale of motor spirit or diesel oil by a deal=
which is the first sale thereof in the State on or after hfay 2, 1974,
shall, for the purposes of this sub-don, be deemed to be the firrt
sale thereof in the State, notwithstanding that it may have been the
subject of any other transaction of sale within the State before the
mTC8 10 PNSE
(For Statement of’ Objects and Reasons, please see UttarPradesh Gazette (Extraordinary
dated April 5, 1976).
(Passed in Hindi by the Uttar Pradesh Legislative Assemb1y:ori April 2, 1976 and _by the
UttarPradesh LegislativeCouncil on April 7,1976).
(Received the Assent of !he Gosel~oron April 16, 1976 under Aricle 200, of the Constitu-
tion of lndja and \as pubhshed in the Uttar Pradesh Gazette Extraordinary, dated Apr~l17
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