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[Cites 0, Cited by 0] [Section 15(6)] [Section 15] [Entire Act]

State of Uttarakhand - Subsection

Section 15(6)(b) in Uttaranchal Value Added Tax Act, 2005

(b)held a provisional registration certificate, on the date immediately preceding the date of commencement of this Act and to whom subsection (4) or sub-section (5) of Section 3 of this Act applies, and neither the registration certificate has been cancelled by the Assessing Officer nor such dealer has discontinued business till the date of commencement of this Act, he shall, subject to the provisions of Section 17, be deemed to be a registered dealer under this Act from the date of commencement of this Act, and if such a dealer is not desirous of continuing to be a registered dealer under this Act, he shall submit an application to the Assessing Authority to this effect within 30 days of the commencement of this Act