State Act

THE UTTARAKHAND TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 2008

This Act was repealed on a date we do not have by the Uttarakhand Goods and Services Tax Act, 2017 (Uttarakhand Act 6 of 2017), s.174(1)(iii); it may still apply to matters that began before then.

10- (1) Where a dealer to whom sub-section (I) of section 9 applies fails to submit return of value of the scheduled goods and tax payable on entry of such goods into a local area within the time prescribed or allowed under that section or does not furnish proof of deposit of tax shown payable in such return, or the return submitted is, in the opinion of assessing authority, incorrect or incomplete or contains wrong particulars, the assessing authority may, without prejudice to the provisions of section 9 but after giving reasonable opportunity of being heard to the dealer, make provisional assessment of value of scheduled goods and the tax payable thereon. (2) Where the assessing authority has made a provisional assessment under sub-section (I). it shall not, by reason of such assessment, be precluded from re-determining the value of the scheduled goods and making the assessment of tax for the whole year.