Section 80(18) in Uttaranchal Value Added Tax Act, 2005
(18)If any amount of tax or penalty or fee deposited by or recovered from the dealer or any other person under the provisions of the Repealed Act or, as the case may be, Repealed Ordinance is found in excess of the amount of tax or penalty or fee payable, it shall first be adjusted towards any amount outstanding against such dealer or person either under the Repealed Act or under the Repealed Ordinance or under this Act or under the Central Sales Tax Act, 1956, and remaining amount if any, shall be refunded to such dealer or person in accordance with the provisions of this Act. Interest, if payable, shall be paid in accordance with the provisions of this Act.
