Section 50(2) in Uttaranchal Value Added Tax Act, 2005
(2)In such a case as referred to in the above sub Section the owner or a person duly authorised by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be shall jointly and severally be liable to pay tax on such presumed sale of goods and also for payment of amount of penalty that may be imposed under the provisions of this Act.
