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[U. P. Act no. 8 of 19761

'(A~~rhorititisc.
Eny'rst'7 !cut o f tlrc U t t n r P~.adc\hMotor Spirit Diecel Oil Tatha
rllcohal B/l;ri Kol-adllat~( Sc~t?thod/rav)
Adhini!.arn. 1976)
Ah:

ACT
further to anzend tfic United Provinces Sales of Motor Spirit, Diesel Otl
and Alcohol Tuxafion Act, 1939 and lo validate certarn taxes levied
thereunder.

IT IS

HFRECY

enacted in the Twenty-seventh Year of the Republic of Indiz

as follou~s:1. This Act may be ca'iied the Uttar Pradesh Sales of Motor Spirit, Diesel
Oil and Alcohol Taxation (Amendment) Act, 1976.

Short title.

2. I n the preamble of the United Provinces Sales of Motor Spirit, Diesel

Oil and Alcohol Taxation Act. 1939, hereinafter referred to as tlze principal the
words "sales
Act, for the words "sales of motor spirit, diesel oil and alcohol"
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.

of

preamble.

3. I n 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
1939+
shall be s~lb.~tit?(tcd
and 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 s u b - d o n , 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
said date."

-(For Statement of' Objects and Reasons, please see Uttar Pradesh Gazette (Extraordinary
dated April 5, 1976).
(Passed in Hindi by the Uttar Pradesh Legislative Assemb1y:ori April 2, 1976 and _by the
Uttar Pradesh Legislative Council on April 7,1976).
(Received the Assent of !he Gosel~oron April 16, 1976 under Aricle 200, of the Constitution of lndja and \\as pubhshed in the Uttar Pradesh Gazette Extraordinary, dated Apr~l17,

mTC8

10

PNSE

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F3t qaril WTlF.TTW 4W, 1 9 ~

61 9 8,
6

2 In d o n 3 of the U. P. Motor Spirit, Diesel Oil and Alcohol

Taxation Act, 1939, hereinafter referred to as the principal Act, in subsection (12, in olause (a), for the words "eight per cent" the words "ten
per cent" shali be substituted.
Ordi3, (1) The Uttar Pradesh Sales of Motor Spirit, Diesel Oil and
:no. 18 ~twholTaxation (A m endment) Ordinance, 1985, is hereby repealed.
L985
(2) Notwithstanding such repeal, anything done or any action taken
under the principal Act as amended by the Ordinance, referred to in subsection (I), sfiali be deemed to have been done or taken under the corresponding provisioals of $'he principal Act as amended by this Act, as if the
provisions of this Act ware in force at all material times.

I7466 2

Amenlmeot o f
section 3 of
U. P. *c!
of 1939
Repeal
saving

By order,
S. N. SAHAY,
Sachiv.

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STATEMENT OF OBJECTS AND REASONS

With a view to augmenting the revenues of the State it has been decided to amend the United
provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 (U. P. Act no. 1 of 1939) to
provide for levying of tax in the State at the first purchase of alcohol other than alcoholic liquor for human
consumption at the rate of eighty paise per litre instead of two level structure of eighty paise per litre for
the first million iitre and forty paise per litre for the remainder.
The Uttar Pradesh Sales of Motor Spirit, Diesel Oil and Alcohol Taxation (Amendment)
Bill, 2005 is introduced accordingl) .

By order,
.D.V. SHARMA,
Prnmukh Sachiv.

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