Section 71(2) in Uttaranchal Value Added Tax Act, 2005
(2)In particular and without prejudice to the generality of the foregoing powers, such Rules may provide for-(a)all matters expressly required or allowed by this Act to be prescribed;(b)the registration of persons engaged in the sale or purchase of goods and the imposing of conditions in respect of the same for the purpose of enforcing the provisions of this Act and fees for registration;(c)the determination of turnover for the purpose of assessment of tax under this Act;(d)compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation ;(e)the appointment, duties and powers of officers appointed for the purposes of enforcing the provisions of this Act;(f)generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;(g)refunds of amounts deposited under sub-section (1) of Section 40, the procedure for such refunds and the period within which they may be made;(h)the manner of putting seals under sub-section (7) of Section 42 and the manner in which and by whom the same shall be removed and for custody of sealed property and other goods and documents referred to in that sub-Section;(i)the custody of goods seized under Section 43; and(j)the matters which are to be or may be prescribed.
