Section 29(3) in Uttaranchal Value Added Tax Act, 2005
(3)Assessment or reassessment in respect of turnover escaped from assessment may be passed at any time within three years and nine months ending on 31st December after the expiry of assessment year for which assessment is to be made, provided that notice under this Section has been served within a period of three years and six months ending on 30th September after the expiry of the assessment year for which assessment is to be made.
