State Act
72
Section 72. Power to issue Notifications with Retros-pective effect
THE UTTARAKHAND VALUE ADDED TAX ACT, 2005
Act no. 27 of 20052005In forceUttarakhand (State Act)
72. Where the State Government is satisfied that it is necessary so to do in public interest, it may issue a notification where ever required under the provisions of this Act, so as to make it effective from a date not earlier than six months from the date of issuance of such notification: Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this Section.