Section 24(4) in Uttaranchal Value Added Tax Act, 2005
(4)If in respect of any one or more tax period, as the case may be-(a)the tax payable as shown in the return appears to the Assessing Authority to be incorrect; or(b)the tax paid alongwith the return is less than the amount due under this Act or shown payable in the return; or(c)the input tax credit claimed in the return is not supported by the required information, as per sub-Section(3) of Section 23, the Assessing Authority shall provisionally assess the tax payable on the turnover of sales or purchases or both as the case may be, shown in the return at the rates prescribed under the Act.
