Section 75(2) in Uttaranchal Value Added Tax Act, 2005
(2)Subject to such conditions and restrictions, as may be deemed fit-(a)the State Government may permit any dealer or other person, against whom any amount of tax penalty or other dues is outstanding to pay the amount in such number of monthly installments, as it may consider proper in the circumstances of the case; and(b)the Commissioner may likewise permit any dealer or other person, against whom any amount of tax, penalty or other dues aggregating not more than two lakh rupees is outstanding, to deposit the same in such number of monthly installments, not exceeding twenty, as he may consider proper in the circumstances of the case.
