Section 25(4) in Uttaranchal Value Added Tax Act, 2005
(4)Notwithstanding anything contained in this Section, from among the dealers who are deemed to have been assessed under sub Section (3), a dealer or dealers may be selected for assessment under sub-section (6) and sub-section (7). Selection of such dealer's shall be made after scrutiny. Selection of dealer's for scrutiny and thereafter selection for assessment, for an assessment year, shall be made in the manner as may be prescribed by the Commissioner.
