Section 53(6) in Uttaranchal Value Added Tax Act, 2005
(6)If any amount of tax, fee or penalty is reduced by the Tribunal under subsection (5), he shall order that any money as may have been realized in excess of the due amount, be refunded according to the provisions of this Act:Explanation. - The power to vary an order referred to in clause (a) includes the power to vary the order by reducing or enhancing the amount of assessment or penalty. However before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.
