Section 51(3)(c) in Uttaranchal Value Added Tax Act, 2005

[Cites 0, Cited by 0] [Section 51(3)] [Section 51] [Entire Act]

State of Uttarakhand - Subsection

Section 51(3)(c) in Uttaranchal Value Added Tax Act, 2005

(c)Where the Commissioner has filed an application under this Section and the dealer or other person withdraws the appeal filed by him or any other application for disposal of appeal summarily under sub-section (2), it shall be deemed for the purpose of Section 52, as if no appeal has been filed, and in such a case the period commencing from the date of filing application by the Commissioner and the date of the Appellate Authority's order on the application of the dealer, shall be excluded in computing the period of limitation provided in Section 52, and

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State of Uttarakhand - Subsection

Section 51(3)(c) in Uttaranchal Value Added Tax Act, 2005