Section 62(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where in any particular year gross turnover of a dealer exceeds forty lakh rupees but does not exceed one crore rupees, then such dealer shall furnish a true copy of the audit report of his accounts duly signed and verified by a Chartered Accountant, or a Cost Accountant or an Auditor. This report shall be submitted to the Assessing Authority [alongwith the annual return as prescribed in Section 25] [Substituted for 'by 31 December of the following year' vide Nitofication No. 331/ XXXVI(3)/ 2010/52(1)/2010, dated 06-10-2010.]]Explanation. - For the purpose of this Section, "Accountant" means a Chartered Accountant as defined in the Chartered Accountant' Act 1949, a Cost Accountant as defined in the Cost and Works Account's Act, 1959, and includes a person who by virtue of the provisions of sub-section (2) of Section 226 of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered under the said Act.
