Section 48(13) in Uttaranchal Value Added Tax Act, 2005
(13)If the amount deposited under sub-section (9) is more than the amount of penalty imposed under sub-section (8), the excess amount so deposited shall be refunded in accordance with the provisions of Section 36Explanation 1. - For the purpose this chapter the person-in-charge of the vehicle shall include the owner of the vehicle and the hirer of the vehicle as the case may be.Explanation 2. - For the purpose of this chapter "goods in movement" means.(a)the goods which are in the possession or control of a transporting agency or person or other such bailee;(b)the goods which are being carried in a vehicle belonging to the owner of such goods; and (c) the goods which are being carried by a person.]
