Section 18(8) in Uttaranchal Value Added Tax Act, 2005
(8)The obligations and liabilities under this Act (including the filing of returns and payment of tax required Section 23 of any person in respect of any thing done or omitted to be done by that person while the person is a registered person are not affected by the cancellation of the registration certificate.Provided that the cancellation of registration on an application of the dealer or otherwise shall not affect the liability of a dealer to pay the tax (including any penalty and interest) due for any period irrespective of such cancellation whether such tax (including any penalty and interest) is assessed before the date of cancellation but remains unpaid or is assessed thereafter.
