UTTARAKHAND VALUE ADDED TAX ACT, 2005

The UTTARAKHAND VALUE ADDED TAX ACT, 2005

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	200527
Act Number:	27
Enactment Date:	2005-11-11
Act Year:	2005
Short Title:	The UTTARAKHAND VALUE ADDED TAX ACT, 2005
Department:	Department of FINANCE
Type:	STATE
Location:	Uttarakhand

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