Section 11(3) in Uttarakhand Value Added Tax Rules, 2005
(3)If periodical return is not filed within the time prescribed in subrule (1) and the dealer applies for the extension for time, he shall pay late free in the following manner -[Sl. No. Period of delay and amount of late fees [Substituted vide Notification No. 804/2011/181(120)/XXVII(8)/2008, dated 22-07-2011.]
