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