Section 32(5) in Uttaranchal Value Added Tax Act, 2005
(5)If an order of assessment is quashed on the ground of want of jurisdiction of the Assessing Authority or due to improper service of any notice or due to service of improper notice or any other like ground, by any competent authority or Court, fresh order of assessment may be made by the Assessing Authority having jurisdiction within one year form the date of receipt by the Assessing Authority whose order is so quashed, of the copy of the order of such authority or Court:Provided that where any assessment or reassessment order made earlier has been quashed for want of proper service of notice or for want of jurisdiction or for want of service of proper notice, fresh order of assessment or reassessment may be made by the Assessing Authority after serving notice properly and after affording reasonable opportunity of being heard to dealer within the time prescribed.
