Section 35(11) in Uttaranchal Value Added Tax Act, 2005
(11)Payment by way of deduction in accordance with sub-section (1) or subsection (2) or sub-section (3) shall be without prejudice to any other mode of recovery of tax due under this Act from the contractor or the subcontractor, as the case may be.Explanation. - For the purpose of this Section, "Assessing Authority" means the officer having jurisdiction over the place where the place of business or residence of the person is located.
