Section 76(14) in Uttaranchal Value Added Tax Act, 2005
(14)The moratorium shall cease and the total amount shall become payable-(a)on the date on which the dealer discontinues business; or(b)on the date on which the dealer violates any of the conditions subject to which eligibility certificate has been granted; or(c)on the date on which the order of cancellation of certificate of eligibility under sub-section (13) is served on the dealer, and the amount shall be paid in lump sum within three months of its becoming payable.
