Section 76(17) in Uttaranchal Value Added Tax Act, 2005
(17)The State Government may, by notification in the gazette, withdraw this facility of moratorium for payment of tax under this Section, where it is of the opinion that it is no longer in public interest:Provided that this facility shall not be withdrawn retrospectively.Explanation. - The expression "new unit" and "unit which has undertaken expansion, diversification, modernization or backward integration" and "eligibility certificate" shall have the same meanings as are assigned to them under Section 4-A of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002.
