Section 80(6) in Uttaranchal Value Added Tax Act, 2005
(6)Any tax assessed or penalty imposed under the Repealed Act or, as the case may be, the Repealed Ordinance, in respect of sales or purchases made thereunder before the date of commencement of this Act, shall be payable or recoverable in accordance with the provisions of this Act. The amount of interest payable for the period before the date of commencement of this Act shall be paid and recovered according to the provisions of the Repealed Act or, as the case may be, the Repealed Ordinance, and for the period starting on or after such date shall be paid and be recovered in accordance with the provisions of this Act.
