Section 23(5) in Uttaranchal Value Added Tax Act, 2005
(5)Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section (4) above, the Commissioner may, subject to such conditions and restrictions as may be prescribed, exempt any such dealer or class of dealers from furnishing such returns or permit any such dealer or class of dealers-(a)to furnish them for such different periods; or(b)to furnish a consolidated return relating to all or any of the places of business of the dealer in the State of Uttaranchal for the said period or for such different periods and to such authority as he may direct.
