Section 25(3) in Uttaranchal Value Added Tax Act, 2005
(3)Deemed Assessment:- Subject to the provisions of sub-section (4) and sub-section (9) of this Section, every dealer, excluding works contractors who have not opted for composition under the provisions of sub-section (2) of Section 7, shall be deemed to have been assessed to tax, based on annual return filed by him as provided in sub-section (2) of Section 25, Provided that it is filed within the prescribed time or if filed late, but not beyond 30th June of the succeeding assessment year, along with the proof of the payment of late fee, if any.
