Section 72 in Uttaranchal Value Added Tax Act, 2005
72. Power to issue Notifications with Retrospective effect.
- Where the State Government is satisfied than 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.
