Section 32(13) in Uttaranchal Value Added Tax Act, 2005
(13)Where any dealer claims refund of any amount deposited by him as tax or any amount recovered from him as tax or any amount deducted from him as tax under provisions of sub-section (1) of Section 35 and where no assessment has been made within the time prescribed under this Section, notwithstanding anything contained in this Section, the Assessing Authority may, with the prior permission of the Commissioner in writing, make an assessment of the turnover and tax even beyond the time prescribed under this Section for such assessment year towards tax liability in respect of the turnover against which such amount has been deposited or deducted or recovered.
