Section 18(6) in Uttaranchal Value Added Tax Act, 2005
(6)If an order of cancellation passed under this Section is set aside as a result of an appeal or other proceedings under this Act, the certificate of registration of the dealer shall, subject to the provisions of Section 15 and Section 16, be restored and he shall be liable to pay tax in the same manner as if his certificate of registration had never been cancelled:Provided that if the dealer, pending disposal of his appeal or such other proceedings, has realised tax from purchasers, he shall be liable to deposit the realised tax in the Government treasury as per the provisions of this Act.
