The UTTARAKHAND VALUE ADDED TAX ACT, 2005
uttarakhand · 2005
- S. 1Short title, Extent and Commencement
- S. 2Definitions
- S. 3Incidence of tax
- S. 4Rate of tax
- S. 5Net tax payable
- S. 6Input tax credit
- S. 7Composition Schemes
- S. 8Liability of a Proprietary Concern
- S. 9Liability in case of a Firm etc.
- S. 10Liability in cases of Minors and Incapacitated Persons
- S. 11Liability in case of Court of Wards etc
- S. 12Liability in case or a Company
- S. 13Certain Agents liable to tax for sales on behalf of Principal
- S. 14Liability in case of Transfer of Business
- S. 15Registration
- S. 16Voluntary Registration
- S. 17Procedure for Registration
- S. 18Cancellation of registration
- S. 19Amendment of certificate of registration
- S. 20Security in the Interest of Revenue
- S. 21Quoting of Registration Number
- S. 22Realization of Tax by Dealer
- S. 23Periodical Returns and Payment of Tax
- S. 24Provisional Assessment
- S. 25Assessment of Registered Dealer for the Assessment Year
- S. 26Assessment of unregistered person liable to tax
- S. 27Special Provisions relating to Casual Dealer
- S. 28Assessment in case of special circumstances
- S. 29Assessment of the Turnover not Assessed or Assessed at lesser rate during the year
- S. 30Rectification of Mistakes
- S. 31Power to set aside an Order of Assessment
- S. 32Period of Limitation for making Assessment or Reassessment
- S. 33Rounding off of Turnover and Tax etc
- S. 34Payment and Recovery of tax
- S. 35Recovery of Tax by way of Tax Deduction at Source
- S. 36Refund
- S. 37Provisional Refund in case of Exporters
- S. 38Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic zone
- S. 39Power to Withhold Refund in certain cases
- S. 40Disbursement of Amount Wrongly Realized by Dealer as Tax
- S. 41Interest
- S. 42Power to order Production of Accounts and Power of Entry and Inspection
- S. 43Power to Seize Goods
- S. 44Power to Acquire Goods in case of Under Valuation
- S. 45Power to seek Information, to summon Witness etc.
- S. 46Power to seek Assistance from Police etc.
- S. 47Establishment of Check -Posts and Barriers
- S. 48mport of Goods into the State against Declaration
- S. 49Import of Goods into the State by Rail, River, Air, or Post
- S. 50Transit of Goods by Road through the State and issue of Authorisation for Transit of Goods
- S. 51First Appeal
- S. 52Revision by Commissioner
- S. 53Appeal to the Appellate Tribunal
- S. 54Constitution of Appellate Tribunal
- S. 55Revision by High Court
- S. 56Orders against which No Appeal. or Revision shall lie
- S. 57Determination of Disputed Questions
- S. 58Offences and Penalties
- S. 59Maintenance of Accounts
- S. 60Sale invoice
- S. 61Period for which Accounts to be retained
- S. 62Audit of Account s
- S. 63Liability on Issuing False Certificate etc.
- S. 64Objection to jurisdiction
- S. 65Certain Presumptions in Affixing Tax liability
- S. 66Burden of proof
- S. 67Additional Evidence in Appeal
- S. 68Indemnity
- S. 69Bar to Certain Proceedings
- S. 70Certain Information’s to be Confidential