Section 78 in Uttaranchal Value Added Tax Act, 2005
78. Power to collect Statistics.
(1)If the Commissioner considers that for the purpose of better administration of this Act it is necessary so to do, it may, by issuing a circular and or by publication in the news paper or by notification in the Gazette, direct that statistics be collected relating to any matter dealt with, by or under this Act.(2)Upon such direction being made, the Commissioner or any person authorised by it in this behalf, call upon all dealers or class of dealers or a particular dealer to furnish such information or returns or statements as may be stated therein relating to any matter in respect of which statistics are to be collected.(3)Dealer or dealers shall be liable to furnish such information within the time allowed.
