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VAT ACT

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  THE UTTARAKHAND VALUE ADDED TAX ACT, 2005

(No.27 of  2005)

Incorporating amendments made by-

 

THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT,2005)

(AMENDMENT) ACT, 2008

(Act No.05 OF 2008),

By Notification no.- 1314/XXXVI(4)/2008

Dated Dehradun, March 31, 2008

 

THE UTTARAKHAND VALUE ADDED TAX

(SECOND AMENDMENT) ACT, 2008

( ACT No.10 OF 2008),

By Notification no.- 204/XXXVI(3)/27/2008

Dated Dehradun, December 22, 2008

 

THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT,2005)

(THIRD AMENDMENT) ACT, 2009

(Act No.11 OF 2010),

By Notification no.- 22/XXXVI(3)/2010/76(1)/2009

Dated Dehradun, January 07, 2010

 

THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) ACT, 2010

( ACT No.25 OF 2010),

By Notification no.- 331/XXXVI(3)/2010/52(1)/2010

Dated Dehradun, October 06, 2010


THE UTTARAKHAND VALUE ADDED TAX

(AMENDMENT) ACT, 2012

( ACT No.09 OF 2012),

By Notification no.- 178/XXXVI(3)/2012/35(1)/2012

Dated Dehradun, June 13, 2012


Go to - VAT RULES

CHAPTER I

PRELIMINARY

Sections

Details

Related rules

Sec. 1

Short title, extent and commencement

Rule 1

Sec. 2

Definitions

Rule 2

CHAPTER II

THE INCIDENCE, LEVY AND RATES OF TAX

Sec. 3

Incidence of tax

Rule 11, 13, 14, 15, 19

Sec. 3A

Levy of Additional Tax

-

Sec. 4

Rate of Tax

Rule 13,  14, 15, 22, 23

Sec. 4A

Levy of tax by weight volume, measurement or unit on certain goods

-

Sec. 5

Net Tax Payable

Rule 13,, 14, 15, 22,
23

Sec. 6

Input Tax Credit

Rule 16,41/42

Sec. 7

Composition Schemes

-

Sec. 8

Liability of a Proprietary Concern

Rule 7  /  8

Sec. 9

Liability in case of a Firm

-

Sec. 10

Liability in case of Minors and Incapacitated Persons

-

Sec. 11

Liability in case of Court of Wards etc.

-

Sec. 12

Liability in case of Company

-

Sec. 13

Certain Agents liable to tax for Sale on behalf of Principal

-

Sec. 14

Liability in case of Transfer of Bussiness

-

CHAPTER III

REGISTRATION, AMENDMENT AND CANCELLATION

Sec. 15

Registration

Rule 7  8 / 9

Sec. 16

Voluntary Registration

Rule 7  89  11, 10

Sec. 17

Procedure for Registration

Rule 7  89  10

Sec. 18

Cancellation of Registration

Rule 10

Sec. 19

Amendment of Certificate of Registration

Rule 9

Sec. 20

Security in the Interest of Revenue

Rule 9

Sec. 21

Quoting Registration Number

-

Sec. 22

Realisation of tax by Dealer

Rule 19/20

CHAPTER IV

RETURNS, ASSESSMENT, PAYMENT AND RECOVERY OF TAX

Sec. 23

Periodical Returns and Payment of Tax

Rule 11,  /  12/17/ 18/ 21

Sec. 24

Provisional Assessment

Rule 47

Sec. 25

Assessment of Tax for the Assessment Year

Rule 11,/  12  13  / 14, / 15

Sec. 26

Assessment of Unregistered person liable to tax

-

Sec. 27

Special Provisions relating to Casual Dealers

Rule 12  ,8

Sec. 28

Assessment in case of Special Circumstances

-

Sec. 29

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

-

Sec. 30

Rectification of mistakes

Rule 18

Sec. 31

Power to set aside an order of Assessment

DELETED vide notification no. 103 Dated 31st March 2016

Rule 47,24

Sec. 32

Period of Limitation for making Assessment or Reassessment

Rule 17

Sec. 33

Rounding off of Turnover and Tax etc.

-

Sec. 34

Payment and Recovery of Tax

Rule 11  / 19  / 42, 5,47  ,   18

Sec. 34A Tax to be first charge
 

Sec. 35

Recovery of Tax by way of Tax Deduction at Source

Rule 11 ,1 4, 15 ,19
21

CHAPTER V

REFUND AND AJJUSTMENT

Sec. 36

Refund

Rule 41,42

Sec. 37

Provisional Refund in case of Exporters

-

Sec. 38

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

-

Sec. 39

Power to Withhold Refund in certain cases

-

Sec. 40

Disbursement of Amount Wrongly Realized by Dealer as Tax

Rule 20/ 42

Sec. 41

Interest

Rule  41 / 42

CHAPTER VI

INSPECTION OF ACCOUNTS, SEARCH AND SEIZURE AND ESTABLISHMENT OF CHECK POST

Sec. 42

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

Rule 5, 27

Sec. 42A

Documents to be carried and information to be given regarding goods in movement

 

Sec. 43

Power to Seize Goods

Rule 5, 27,47

Sec.43A

Movement of goods within the State or from State to outside the State        

 

Sec. 44

Power to Acquire Goods in case of Under Valuation

Rule27, 33

Sec. 45

Power to seek information, to Summon Witness etc.

Rule 27, 48, 49,50

Sec. 46

Power to seek Assistance from Police etc.

-

Sec. 47

Establishment of Check-Posts and Barriers

(Deleted vide notification no.- 178 /2012/XXXVI(3)/2008 Dt. 13-09-2012)

Rule 26/
5,

Sec. 48

Import of Goods into the State against Declaration

Rule  26 28, 31

Sec. 48A

Transport of goods into the State against “Trip Sheet”

 

Sec. 49

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

Rule 29

Sec. 50

Transit of Goods by Road through the State against “Transit-Pass”

Rule 6, 28

Sec. 50A

Erection of barrier for certain period

 

CHAPTER VII

APPEAL AND REVISION

Sec. 51

First Appeal

Rule 34, 35, 37, 38

Sec. 52

Revision by Commissioner

Rule 39

Sec. 53

Appeal to the Appellate Tribunal

Rule 35 , 34, 38, 36, 37

Sec. 54

Constitution of Appellate Tribunal

-

Sec. 55

Revision by High Court

-

Sec. 56

Orders against which No Appeal or Revision shall lie

-

Sec. 57

Determination of Disputed Questions

-

CHAPTER VIII

OFFENCES AND PENALTIES

Sec. 58

Offences and Penalties

-

 

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Source : Commercial Tax Department Government of Uttarakhand , Last Updated on 16-09-2017