Section 24(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where in case of a registered dealer or any dealer liable to pay tax or a dealer to whom notice has been issued by the Assessing Authority under sub-section (12) of Section 23, and in respect of any tax period during an assessment year-(a)the return is not submitted within the time prescribed or extended by the Assessing Authority; or(b)the return is submitted but not in the prescribed manner; or(c)the return submitted is, in the opinion of the Assessing Authority, incorrect or incomplete or contains wrong particulars; or(d)the return is submitted without payment of tax in the manner prescribed; or(e)the return required under sub-section (11) of Section 23 is not filed within the prescribed time, the Assessing Authority shall after making such inquiries as it considers necessary, determine the turnover of sales or of purchases or both, as the case may be, provisionally and assess the tax payable thereon.
