Section 76(2) in Uttaranchal Value Added Tax Act, 2005
(2)Dealers who have been granted facility of moratorium for payment of admitted tax before the commencement of this Act, such facility shall continue and shall be deemed to have been granted under this Act, and to that extent the provisions of Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 shall be deemed to be part of this Act. The facility granted under this Section shall be subject to such conditions as given in this Section and such other conditions as may be prescribed or as the State Government may, by notification in the Gazette, specify.
