Section 34(11)(a) in Uttaranchal Value Added Tax Act, 2005
(a)where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is enhanced , the Assessing Authority shall serve upon the dealer a fresh notice in respect of the amount by which such tax or other dues are enhanced, and any proceeding in relation to the amount specified in the notice already served upon him before the disposal of such appeal, revision or other proceeding may be continued from the stage at which it stood immediately before such disposal ;