Section 28(2) in Uttaranchal Value Added Tax Act, 2005
(2)Protective Assessment-Where the Assessing Authority has reason to believe that any person, with a view to evade the payment of tax or in order to claim any input tax credit which he otherwise is not eligible for, or was carrying on business in the name of, or in association with any other person either directly or indirectly, whether as an agent, employee, manager, partner or power of attorney holder, guarantor, relative or sister concern or in any other capacity, such person and the person in whose name the registration certificate, if any, is taken , shall jointly and severally be liable for payment of the tax , interest or penalty or other amount due under this Act which shall be assessed, levied and recovered from all or any such person as if such person or persons are dealer under the Act. However before taking action under this Section the person concerned shall be given a reasonable opportunity of being heard.
