Section 80(19) in Uttaranchal Value Added Tax Act, 2005
(19)Any dealer who was a registered dealer under the Repealed Act but has not remained liable to obtain registration under the provisions of this Act and if he does not desire to remain registered voluntarily, he shall, if not already done under the provisions of Repealed Ordinance, surrender registration certificate granted to him under the Repealed Act within a period of one month from the date of commencement of this Act along with all forms of declarations or certificates, if any, remaining unused with him.
