Section 43 in Uttarakhand Value Added Tax Rules, 2005
43. [ Special provision for Refund / e-Refund. [Substituted vide Notification No. 557/2010/181(120)/XXVII(8)/2008, dated 31-12-2010.]
(1)Refund may be made through cheque to a dealer or a class of dealers, as may be notified by the Government, subject to such conditions and restrictions, and in such manner a may be specified in such notification.(2)Refund may also be made through electronic system, State Government may from time to time notify the class or classes of dealers eligible for refund due under the Act through electronic system, provided that e-refund facility will not be applicable for the refund under the old Act.(3)Commissioner may, by notification issue instructions, from time to time regarding e-refund.]
