Section 12(5) in Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008
(5)Provisions regarding imposition of penalty in respect of amount of tax deducted under section 35 of The Uttarakhand (The Uttaranchal Value Added Tax Act. 2005) Adaptation and Modification Order, 2007, and provisions regarding pay ability of interest under sub-section (4) of section 34 of the said Act shall mutatis mutandis apply to amounts collected by manufacturers from purchasers under this section.
