Section 23(2) in Uttarakhand Value Added Tax Rules, 2005
(2)A dealer holding a recognition certificate who wishes to avail of the concession referred to in clause (a) of sub-section (7) of Section 4, shall apply to the Assessing Authority within whose jurisdiction his principal place of business is situated for the issue of blank declaration forms. No blank declaration form shall be issued by the Assessing Authority except on payment of the fee by the dealer at the rate of rupees five per form. The application shall be signed by one of the persons mentioned in sub-rule (1) of Rule 7.
