Section 17(7)(a) in Uttaranchal Value Added Tax Act, 2005
(a)If a dealer to whom a certificate of registration has been granted -(i)has failed to file the returns under this Act within the time prescribed; or(ii)knowingly furnishes incomplete or incorrect particulars in return; or(iii)has failed to pay any tax [ including penalty or interest, and late fee, if any] [Substituted for the words 'Including penalty or intesrt' vide Notification No. 331/ XXXVI(3) /2010/ 52(1)2010, dated 06-10-2010.] due from him under the provisions of this Act within the time prescribed, The certificate of registration of such dealer may be suspended by the Assessing Authority after giving such dealer an opportunity of being heard;