Section 34(21) in Uttaranchal Value Added Tax Act, 2005
(21)The Assessing Authority shall have the powers to-(a)withhold issuing of any Form or Certificate under the Act to a person, or a dealer or a casual dealer,(b)order seizure of goods being transported by a person, or a dealer or a casual dealer, from whom any tax, penalty, interest or any other amount under the provision of the Act is due.
