Section 32(12) in Uttaranchal Value Added Tax Act, 2005
(12)Notwithstanding anything contained in this Section, where the State Government is of the opinion that due to any extra-ordinary circumstances prevalent at the time in the State or any part of it, it will be difficult to complete assessment or reassessment in any case or class of cases within the time prescribed under this Section, it may, by notification in the Gazette extend the time limit prescribed under this Section for making assessment or reassessment in such a case or class of cases.
