Section 34(11) in Uttaranchal Value Added Tax Act, 2005
(11)Notwithstanding anything contained in sub-Sections (4) and (5) and notwithstanding any judgement, decree or order of any Court, Tribunal or other authority, where any notice of assessment and demand in respect of any tax or other dues under this Act, is served upon the dealer by an Assessing Authority and an appeal, revision or other proceeding is filed in respect of such tax or dues then -(a)where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is enhanced , the Assessing Authority shall serve upon the dealer a fresh notice in respect of the amount by which such tax or other dues are enhanced, and any proceeding in relation to the amount specified in the notice already served upon him before the disposal of such appeal, revision or other proceeding may be continued from the stage at which it stood immediately before such disposal ;(b)where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is reduced-(i)it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised;(ii)if any recovery proceedings are pending before any officer or authority other than the Assessing Authority, the Assessing Authority shall intimate such reduction to such officer or authority;(iii)any proceeding initiated on the basis of notice or notices served upon the dealer before the disposal of such appeal, revision or other proceeding, including any recovery proceeding may be continued in relation to amount so reduced from the stage at which it stood immediately before such disposal;(c)no fresh notice shall be necessary in any case where amount of the tax or other dues is not enhanced (with reference to the amount assessed by the Assessing Authority) as a result of such appeal, revision or other proceedings.
