Section 32(10) in Uttaranchal Value Added Tax Act, 2005
(10)Where the eligibility certificate granted under Section 4-A of Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification order, 2002 has been amended or cancelled by the Commissioner under sub-section (13) of Section 76 of this Act, the order of assessment or reassessment for the relevant year may be made within one year from the date of receipt by the Assessing Authority of the copy of the order amending or cancelling the aforesaid certificate.
