Section 23(7) in Uttaranchal Value Added Tax Act, 2005
(7)The Assessing Authority may in its discretion, for reasons to be recorded in writing, extend the date for submission of the return by any person or class of persons.[Provided that every dealer required by sub-section (1) of Section 23 to furnish a return shall be liable to pay such late fee not exceeding rupees 2000/- for each month or part thereof, of delay in furnishing return, as may be prescribed, and pay before furnishing such return the full amount of tax, interest and late fee, if any, payable according to such return in the manner as may be prescribed.] [Proviso in sub-section (7) of section 23 inserted vide Notification No. 331 /XXXVI(3) /2010/ 52(1)/2010, dated 06-10-2010.]
