Section 41(10) in Uttarakhand Value Added Tax Rules, 2005
(10)The refund voucher shall be valid for a period of ninety days from the date of issue. If it is not encashed within this period, the dealer may, within 30 days after this period, return the voucher to the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010] for its revalidation. The [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010] shall revalidate the voucher and shall make entries to this effect in the relevant Register of refund and the Book of Refund Voucher. The revalidated refund voucher shall be valid for a further period of ninety days and shall be presented to the State Bank of India or the treasury or sub-treasury, as the case may be. If the refund voucher originally issued or the revalidated refund voucher is not encashed within this period, the dealer may return the voucher to the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] for cancellation and apply in writing for the issue of a fresh voucher. The original voucher shall be cancelled and attached to the counterfoil by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] and fresh refund voucher shall then be issued in lieu of the returned voucher, after entries in all the relevant records have been made in respect of the cancelled as well as the new voucher according to these Rules.
