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THE UTTARAKHAND VALUE ADDED TAX ACT, 2005

Uttarakhand
Act number
27 of 2005
Department
DEPARTMENT OF FINANCE
Enacted
11 Nov 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

73 sections

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