Section 23(16) in Uttarakhand Value Added Tax Rules, 2005
(16)If any minor omission or mistake is found in a declaration form filed under sub-rule (5). it shall be returned to the selling dealer, who shall be given an opportunity of having the omission or mistake rectified by the purchasing dealer and of re-submitting the same within the period allowed by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] provided that the limitation for passing the assessment order in the case does not thereby expire.
