Section 41(11) in Uttarakhand Value Added Tax Rules, 2005
(11)If the refund voucher is lost, the dealer may apply in writing to the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/ 2008, dated 22-01-2010.] for issue of a duplicate voucher. The 59[Assessing Authority] if he is satisfied that the original voucher has not been encashed during the period of validity, he may issue a duplicate voucher in lieu of the lost one after making necessary entries in all the relevant records according to these rules and after serving intimation of the cancellation of the original voucher to the State Bank of India, the Treasury Officer or the Sub-Treasury Officer, as the case may be.
