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[Cites 0, Cited by 0] [Section 34(11)] [Section 34] [Entire Act]

State of Uttarakhand - Subsection

Section 34(11)(b) in Uttaranchal Value Added Tax Act, 2005

(b)where as a result of such appeal, revision or other proceeding the amount of such tax or other dues is reduced-
(i)it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realised;
(ii)if any recovery proceedings are pending before any officer or authority other than the Assessing Authority, the Assessing Authority shall intimate such reduction to such officer or authority;
(iii)any proceeding initiated on the basis of notice or notices served upon the dealer before the disposal of such appeal, revision or other proceeding, including any recovery proceeding may be continued in relation to amount so reduced from the stage at which it stood immediately before such disposal;