Section 41(13) in Uttarakhand Value Added Tax Rules, 2005
(13)The book of refund voucher, adjustment voucher and of the Advice Note shall be kept in the personal custody of the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] who will intimate to the State Bank of India, the Treasury Officer or the Sub- Treasury Officer, as the case may be, the book number and the serial numbers of the refund voucher, adjustment voucher and the advice note being used by him.
