Section 31(3) in Uttaranchal Value Added Tax Act, 2005
(3)If a dealer is granted an eligibility certificate under Section 4A of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 for the period for which an order of assessment or reassessment or an order in appeal has been passed prior to the grant of eligibility certificate, such order may be set aside either on its own or on the application of the dealer, by Assessing or Appellate Authority having jurisdiction within one year of receipt by him of the copy of the order granting such eligibility certificate and a fresh order may be passed according to law:Provided that where the application under this Section has been made by the dealer within the period aforesaid, it may be disposed of even beyond such period.
