Uttarakhand · 2005 · Act 27

THE UTTARAKHAND VALUE ADDED TAX ACT, 2005

In force73 sections
India Code Official PDF

1.Short title, Extent and Commencement

2.Definitions

3.Incidence of tax

3-A.Levy of Additional Tax

4-A.Levy of tax by weight volume, measurement or unit on certain goods

4.Rate of tax

5.Net tax payable

6.Input tax credit

7.Composition Schemes

8.Liability of a Proprietary Concern

9.Liability in case of a Firm etc.

10.Liability in cases of Minors and Incapacitated Persons

11.Liability in case of Court of Wards etc

12.Liability in case or a Company

13.Certain Agents liable to tax for sales on behalf of Principal

14.Liability in case of Transfer of Business

15.Registration

16.Voluntary Registration

17.Procedure for Registration

18.Cancellation of registration

19.Amendment of certificate of registration

20.Security in the Interest of Revenue

21.Quoting of Registration Number

22.Realization of Tax by Dealer

23.Periodical Returns and Payment of Tax

24.Provisional Assessment

25.Assessment of Registered Dealer for the Assessment Year

25-A.Assessment of Registered Dealer for the Assessment Year

26.Assessment of unregistered person liable to tax

27.Special Provisions relating to Casual Dealer

28.Assessment in case of special circumstances

29.Assessment of the Turnover not Assessed or Assessed at lesser rate during the year

30.Rectification of Mistakes

31.Power to set aside an Order of Assessment

32.Period of Limitation for making Assessment or Reassessment

33.Rounding off of Turnover and Tax etc

34.Payment and Recovery of tax

35.Recovery of Tax by way of Tax Deduction at Source

36.Refund

37.Provisional Refund in case of Exporters

38.Refund of Tax in case of sales to Embassies, International Organizations or to Units established in Special Economic zone

39.Power to Withhold Refund in certain cases

40.Disbursement of Amount Wrongly Realized by Dealer as Tax

41.Interest

42.Power to order Production of Accounts and Power of Entry and Inspection

43.Power to Seize Goods

44.Power to Acquire Goods in case of Under Valuation

45.Power to seek Information, to summon Witness etc.

46.Power to seek Assistance from Police etc.

47.Establishment of Check -Posts and Barriers

48.mport of Goods into the State against Declaration

49.Import of Goods into the State by Rail, River, Air, or Post

50.Transit of Goods by Road through the State and issue of Authorisation for Transit of Goods

51.First Appeal

52.Revision by Commissioner

53.Appeal to the Appellate Tribunal

54.Constitution of Appellate Tribunal

55.Revision by High Court

56.Orders against which No Appeal. or Revision shall lie

57.Determination of Disputed Questions

58.Offences and Penalties

59.Maintenance of Accounts

60.Sale invoice

61.Period for which Accounts to be retained

62.Audit of Account s

63.Liability on Issuing False Certificate etc.

64.Objection to jurisdiction

65.Certain Presumptions in Affixing Tax liability

66.Burden of proof

67.Additional Evidence in Appeal

68.Indemnity

69.Bar to Certain Proceedings

70.Certain Information’s to be Confidential

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