Section 29(4) in Uttaranchal Value Added Tax Act, 2005
(4)If the commissioner on his own or on the basis of reasons recorded by the Assessing Authority is satisfied that it is just and expedient so to do, he may authorise the Assessing Authority in that behalf, and then such assessment or reassessment may be made after the expiration of the period aforesaid but not after the expiration of six years from the end of such assessment year, notwithstanding that such assessment or reassessment may involve a change of opinion.
