Section 32(11) in Uttaranchal Value Added Tax Act, 2005
(11)Where any order passed by the Assessing Authority in respect of a dealer for any period is found to be erroneous or prejudicial to the interest of revenue consequent to, or in the light of any judgement or order of any Court or Tribunal which has become final, then notwithstanding anything contained in this Act, the Assessing Authority may, with the permission of the Commissioner or any officer authorised by him for this purpose, proceed to reassess the tax payable by the dealer in accordance with the judgement or order, at any time within a period of three years from the date of the judgement or order.
