State Tax Department Government of Uttarakhand

CHAPTER IX

ACCOUNTS TO BE MAINTAINED BY DEALERS

Sections

Details

Related rules

Sec. 59

Maintenance of Accounts

Sec. 60

Sale invoice

Sec. 61

Period for which Accounts to be retained

Sec. 62

Audit of Account

CHAPTER X

MISCELLANEOUS

Sec. 63

 Liability of Issuing False Certificate etc.

Sec. 64

Objection to Jurisdition

Sec. 65

Certain Presuptions in Affixing Tax Liability

Sec. 66

Burden of Proof

Sec. 67

Additional Evidence in Appeal

Sec. 68

Indemnity

Sec. 69

Bar to Certain Proceedings

Sec. 70

Certain informations to be Confidential

Sec. 71

Powers to make Rules

Sec. 72

Power to issue Notifications wits Retrospective effect

Sec. 73

Transfer to Defraud Revenue void

Sec. 74

Fees in certain Cases

Sec. 75

Power to Grant Installment

Sec. 76

Moratorium for Payment of Tax

Sec. 77

Facility for Sick Industrial Units

Sec. 78

Power to collect statistics

Sec. 79

Power to remove difficulties

CHAPTER XI

TRANSITIONAL PROVISIONS, REPEAL AND SAVINGS

Sec. 80

Transitional Provisions

Sec. 81

Repeal and Savings