Section 20(4)(a) in Uttaranchal Value Added Tax Act, 2005
(a)in the case of dealer liable to pay tax under the provisions of Section 3 who has applied for the grant of certificate of registration under Section 15 or Section 16, be such amount as the Assessing Authority may, having regard to the nature and size of the business of such dealer, determine for the payment of the tax for which the dealer may be or become liable under this Act;