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[Cites 0, Cited by 0] [Section 24(3)] [Section 24] [Entire Act]

State of Uttarakhand - Subsection

Section 24(3)(e) in Uttaranchal Value Added Tax Act, 2005

(e)the return required under sub-section (11) of Section 23 is not filed within the prescribed time, the Assessing Authority shall after making such inquiries as it considers necessary, determine the turnover of sales or of purchases or both, as the case may be, provisionally and assess the tax payable thereon.