Section 9(3) in Uttarakhand Value Added Tax Rules, 2005
(3)If the application is incorrect, incomplete, is not in order, or the fee or penalty has not been paid or the security has not been furnished, the [Assessing authority or any other officer authorised by the Commissioner] [Substituted for 'The Words Assessing Authority' vide Notification No. 557 /2010/ 181 (120)/XXVII(8)/2008, dated 31-12-2010] may, after serving on the dealer a notice to show cause, reject the application.
