Uttaranchal VAT Act

CHAPTER-I PRELIMINARY Section:1. Short title, extent and commencement (1) This Act may be called The Uttaranchal Value Added Sales Tax Act, 2002. (2) It extends to the whole of the State of Uttaranchal. (3) It shall be deemed to have come into force on such date as ...

CHAPTER II THE INCIDENCE, LEVY AND RATES OF TAX Section:3. Incidence of tax- (1) Tax shall be levied and charged in accordance with the provisions of this Act on every sale made within the State by a dealer or a person; (2) ...

CHAPTER III REGISTRATION, AMENDMENT AND CANCELLATION Section-15 Registration: (1) Any dealer or a person, carrying on business and liable to pay tax under this Act shall get himself registered within such time and in such manner as may be prescribed: Provided that a dealer liable to pay tax shall be allowed two ...

Chapter IV Returns, Assessment, Payment and Recovery of Tax Section 23 Periodical Returns and Payment of Tax; (1) Every dealer who is liable to pay tax under this Act shall submit such return or returns of his turnover at such intervals, within such period, in such form and verified in such manner ...

CHAPTER V REFUND AND ADJUSTMENT Section: 36 Refund: (1) Subject to other provisions of this Act and the rules made thereunder, the assessing authority shall, refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him. Provided that ...

CHAPTER VI INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK-POST Section 42: Power to order Production of Accounts and Power of Entry and Inspection (1) Any officer empowered by the State Govt. in this behalf may, for the purposes of this Act, require any dealer or any other ...

CHAPTER VII APPEAL, REVIEW AND REVISION Section 51: First Appeal- (1) Any dealer or other person aggrieved by an order made by the Assessing authority, other than an order mentioned in Section 56 or sub-section (7) and sub-section (8)of Section 43, may, within thirty days from the date of the service of ...

CHAPTER VIII OFFENCES, PROSECUTION AND PENALTIES Section 58: Offences and Prosecution (1) Any person who- (a) fails to pay without reasonable cause within the time allowed the tax assessed on him under this Act; or (a) not being ...

CHAPTER IX ACCOUNTS TO BE MAINTAINED BY DEALERS Section 62: Maintenance of Accounts (1) Every dealer or a person registered or liable to be registered under this Act, or liable to pay tax under this Act, including a dealer covered under sub-section (8) of Section 4 and Section 7 of this Act, ...

CHAPTER X MISCELLANEOUS Section 66: Liability on Issuing False Certificate etc. Notwithstanding any thing to the contrary contained elsewhere in this Act, and without prejudice to Section 58 and Section 61, a person who issues a false or wrong certificate or declaration prescribed under any provision of this Act or the ...