Section 36(1) in Uttaranchal Value Added Tax Act, 2005
(1)Subject to other provisions of this Act and the Rules made thereunder, the Assessing Authority shall, refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him:Provided that the amount found to be refundable shall first be adjusted towards the tax or any other amount outstanding against the dealer under this Act or under the Central Sales Tax Act, 1956, or the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 and only the balance, if any, shall be refunded.
