Section 34(1) in Uttaranchal Value Added Tax Act, 2005
(1)Amount of tax admittedly payable shall be deposited in the prescribed manner alongwith the return of the respective tax period. Amount assessed as tax shall be deposited in the manner specified in and [within 60 days] [Substituted for 'within 30 days' vide Notification No. 1314/XXXVI(4)/2008, dated 31-3-2008.] of the service of order of assessment and notice of demand. Amount imposed by way of penalty shall be deposited in the prescribed manner and [within 60 days] [Substituted for 'within 30 days' vide Notification No. 1314/XXXVI(4)/2008, dated 31-3-2008.] of service of the order imposing such amount by way of penalty. Any other amount [including late fee, if any] [Words inserted vide notification No. 331/XXXVI(3)/2010/52(1)/2010,dated 06-10-2010.] except the amount of tax admittedly payable or assessed and penalty imposed, that may be determined as payable under any provisions of this Act, shall be paid in the prescribed manner and within the prescribed time:Provided that where no such time has been prescribed, the period to deposit the due amount shall be deemed to be [60 days] [Substituted for '30 days' vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.] of the service of the order by which such amount has been determined.
