Section 17(7) in Uttaranchal Value Added Tax Act, 2005
(7)(a)If a dealer to whom a certificate of registration has been granted -(i)has failed to file the returns under this Act within the time prescribed; or(ii)knowingly furnishes incomplete or incorrect particulars in return; or(iii)has failed to pay any tax [ including penalty or interest, and late fee, if any] [Substituted for the words 'Including penalty or intesrt' vide Notification No. 331/ XXXVI(3) /2010/ 52(1)2010, dated 06-10-2010.] due from him under the provisions of this Act within the time prescribed, The certificate of registration of such dealer may be suspended by the Assessing Authority after giving such dealer an opportunity of being heard;(b)Where any proceedings for cancellation of registration under Section 18 are pending for disposal before the Assessing Authority, the certificate of registration of such dealer may be suspended for the period the proceeding of cancellation are pending, after giving such dealer an opportunity of being heard:[Provided that under clause (a) above the certificate of registration of a dealer shall not be suspended if he has furnished return or returns and deposited the amount of tax due, interest and late fee, if any, payable within the time prescribed in the notice.] [Substituted for the words 'Including penalty or intesrt' vide Notification No. 331/ XXXVI(3) /2010/ 52(1)2010, dated 06-10-2010.]
