Section 18(2) in Uttarakhand Value Added Tax Rules, 2005
(2)If the tax assessed is in excess of the total amount of tax deposited by the dealer, the difference shall be realized from the dealer and the Assessing Authority shall serve on the dealer a notice of demand in Form V, together with a copy of assessment order free of charge:Provided that the notice of demand for payment of penalty shall be served on the dealer in Form V (A).
