Section 76(15) in Uttaranchal Value Added Tax Act, 2005
(15)When any dealer fails to pay the amount due under the provisions of subsection (7) or sub-section (14) of this Section within the time specified therein, he shall, notwithstanding his liability under Section 58 be liable to pay interest at the rate of fifteen percent per annum for the period of default:Provided that no penalty under this sub-section shall be levied without giving the dealer an opportunity of being heard.
