Section 7(6) in Uttarakhand Value Added Tax Rules, 2005
(6)Where a dealer is required to furnish any information regarding change of business as per the provisions of sub-section (11) of Section 17 of the Act, he shall furnish the information within thirty days of the occurring of such events and shall furnish such information in Form-I(D) along with Form-I online or otherwise under the signatures of the person or the dealer referred to in sub-rule (1) above, duly attested by an Advocate or a Gazetted officer;Provided that if a dealer fails to inform any change as required above, having the effect of transferring the liability to pay tax on another person, then notwithstanding the change, any tax which such other person is liable to pay after the change may be recovered from such dealer as if no change had taken place:Provided further that nothing in the foregoing proviso shall discharge the transferee or the succeeding dealer as a result of change, of his liability to tax.
