Section 41(9) in Uttarakhand Value Added Tax Rules, 2005
(9)Every refund voucher for Rs.2000/-or above issued on the State Bank of India shall be crossed and made payable to the payee's account only. The voucher issued on the treasury or sub-treasury shall, however, not be crossed:Provided that if the dealer has no bank account and requests the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010] in writing that the refund voucher should not be crossed, it may be made un-crossed but this fact shall be specifically mentioned in all the relevant records:Provided further that every refund voucher of Rs.2000/-or above and every un-crossed refund voucher shall invariably be delivered personally to the dealer or partner or his authorised representative who shall acknowledge its receipt under his full dated signatures and complete residential address.
