Section 34(8) in Uttaranchal Value Added Tax Act, 2005
(8)Where an order of assessment or reassessment referred to in sub-section (4) of Section 32 or an order of assessment or reassessment referred to in sub-section (6) of Section 32 has been made and tax payable is enhanced the dealer shall be liable to pay interest on such enhanced tax as if it was enhanced in the order of assessment made for the first time and for this purpose the date of service of the order of assessment and demand notice shall be deemed to be amended accordingly.
