Section 59(11) in Uttaranchal Value Added Tax Act, 2005
(11)Where a dealer receives any certificate or any form of declaration prescribed under this Act or Rules made or notifications issued thereunder:(a)he shall use them in the prescribed manner and keep an account of such used or unused certificates or forms of declarations in the prescribed manner;(b)he shall not transfer to any person and no person shall receive from any person any certificate or any form of declaration except for lawful purposes;(c)any dealer who receives any prescribed form including duplicate copy thereof and other connected documents, shall preserve them for a period prescribed under Section 61.
