Section 42(11) in Uttaranchal Value Added Tax Act, 2005
(11)The officer who has made inspection or search or seizure of any books, accounts or documents or investigation or an officer who has made investigations under this Section, on the basis of fact found, shall prepare a report in respect of such inspection or search or seizure or investigation and where the officer preparing the report is an officer different from the Assessing Authority, such officer shall forward a copy of such report to the Assessing Authority of the dealer.
