Section 14(2) in Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008
(2)The entry tax levied and collected under this Act shall be credited to the Uttarakhand Trade Development Fund and shall exclusively be used for facilitating trade, commerce and industry. The amount realized as entry tax shall not be used for the purposes other than those specified in sub-section (1):[Provided that the tax so levied from any local area shall be utilized to provide facility in the same local area.] [Added by section 2 of Uttarakhand Act No. 10 of 2011.]
