Section 19(1) in Uttaranchal Value Added Tax Act, 2005
(1)The Assessing Authority may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any certificate of registration, and such amendment of the certificate of registration shall take effect:(a)in case of change in the name, ownership or place of business or opening of a new place of business, from the date of the event necessitating the amendment whether or not information in that behalf is furnished within the time prescribed under sub-section (11) of Section 17;(b)in case of any addition or modification in the description of any goods in the certificate of registration, from the date of the event necessitating the amendment if information on that behalf is furnished within the time prescribed under sub-section (11) of Section 17 and in any other case, from the date of receipt of request for such addition or modification by the Assessing Authority;(c)in case of deletion of any goods or class of goods from the date of order of deletion:Provided that where in consequence of a change in the ownership of a business, the liability of a dealer to pay tax ceases, the amendment of certificate of registration shall take effect from the date on which information in respect of such change is furnished under sub-section (11) of Section 17;Provided further that the Assessing Authority shall, before amending on his own motion a certificate of registration, give the dealer affected by such amendment an opportunity of being heard.
