Section 23(11) in Uttarakhand Value Added Tax Rules, 2005
(11)A declaration form in respect of which a report has been received by the[Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] under sub-rule (8) shall not be valid for the purpose of sub-rule (1).
