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[Cites 0, Cited by 0] [Section 48(2)] [Section 48] [Entire Act]

State of Uttarakhand - Subsection

Section 48(2)(b) in Uttaranchal Value Added Tax Act, 2005

(b)the importer shall preserve the copies of declaration and other documents delivered to him or his agent under clause (a) for such period as may be prescribed and produce them before the Assessing Authority in a manner and within a time as may be prescribed by the Commissioner.