Section 29(1) in Uttarakhand Value Added Tax Rules, 2005
(1)A registered dealer or a person other than a registered dealer desirous a (sic of) importing or receiving into the State (from any place outside the State), by post, rail, river or air, goods notified under (or referred to in) sub-section (1) of Section 48 in excess of the quantity, measure or value specified thereunder, shall submit for endorsement the original and duplicate portions of the declaration or, as the case may be, certificate duly filled in and signed by him, to the Assessing Authority within whose territorial jurisdiction he carries on business or, if he does not carry on business he ordinarily resides:Provided that Commissioner may by notification prescribe the manner in which e-declaration/e-Form XVI shall be used.] [Provision inserted vide Notification No. 81/2010/181(120) /XXVII(8)/2008, dated 22-01-2010.]
