Section 17(8) in Uttaranchal Value Added Tax Act, 2005
(8)Suspension of certificate of registration under clause (a) of sub-section (7) will be withdrawn and registration certificate shall be restored on an application made by the dealer on furnishing evidence of payment of all taxes [including penalty or interest, or late fee] [Substituted for the words 'Including penalty or intesrt' vide Notification No. 331/ XXXVI(3)/ 2010/52(1)/2010, dated 06-10-2010.] if any) and on furnishing of overdue return or returns within 45 days from the date of suspension.
