Section 80(14) in Uttaranchal Value Added Tax Act, 2005
(14)Where any industrial unit has been granted moratorium for payment of tax under sub-section (2-A) of Section 8 of the Repealed Act or, as the case may be, under the relevant provisions of the Repealed Ordinance, before the date of commencement of this Act or who may be granted moratorium subsequently under the provisions of Section 76 of this Act and who would have been so eligible on such date under that Act if this Act would not have come into force, the Commissioner may, subject to the provisions of this Act, allow moratorium for payment of tax payable by him under this Act, for the remaining un-expired period as per provisions of Section 76 of this Act and subject to such conditions and restrictions as the State Government may specify.
