Section 34(7) in Uttaranchal Value Added Tax Act, 2005
(7)The amount of interest payable under sub-sections (2), (3), (4) and (5) shall, without prejudice to any other liability or penalty that the dealer may incur under this Act or under any other law for the time being in force, be added to the amount of the tax and shall also be deemed for all purposes to be part of the tax.
