Amendment status not verified — confirm the current text below against the official source.
Subs. by section 2 (i) of Uttarakhand Act No. 13 of 2001. 296 [The Uttar Pradesh Tax on Entry of Goods Act, 2000] [Section 5-7] (5) The provisions of section 5 shall not apply to a person making payment of the tax under sub-section (1) and such person shall not be assessed, or required to submit a return, under this Act.]1 Registration of dealers 5- (1) Every dealer who is not registered under [the Uttarakhand Value Added Tax Act, 2005.]2 and is liable to pay tax under this Act shall get himself registered. (2) The provisions regarding registration, provisional registration of dealers and security in the interest of revenue in [the Uttarakhand Value Added Tax Act, 2005]2 shall mutatis mutandis apply to a dealer. Application of certain provisions of [the Uttar Pradesh Trade Tax Act]2 6- Subject to the provisions of this Act and the rules made thereunder, the authorities empowered to assess, re-assess, collect and enforce payment of tax under [the Uttarakhand Value Added Tax Act, 2005]2 shall assess, re-assess, collect and enforce payment of tax including penalty payable under this Act as if it was a tax or penalty payable under the said Act, and for this purpose they may exercise all or any of the powers they have under the said Act and the rules made thereunder and the provisions of the said Act of 1948 including the provisions relating to the returns, payment and recovery of tax, liability to tax of dissolved firm and transferee, composition of tax liability, realization of tax by dealers, appeal, revision, rectification, assessment of reconstituted or new firm and change of partnership, recovery from third party, check post and barriers, accounts to be maintained, power to order productions of accounts and powers of entry and inspection, power to seize the good, offences and penalties, compositions of offences, liability on issuing false certificate, refunds certain information to be confidential, making transfer to defraud revenue void, charging and giving interests, objection to jurisdiction, indemnity, bar to certain proceedings, offences by companies, determination of disputed question, power to grant installments and facility for sick industrial units shall, mutatis mutandis, apply. Power to remove difficulties 7- (1) If any difficulty arises in giving effect to the provisions of this Act, or by reason of anything contained in this Act to any other enactment for the time being in force, the State Government may, as occasion requires, by a notified order direct that this Act shall have effect subject to such adaptations, whether by way of modification, addition or omission, as it may deem to be necessary and expedient. (2) No order under sub-section (1) shall be made after the expiration of the period of two years from the commencement of this Act. (3) The provisions made by any order under sub-section (1), 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.