Section 48(11) in Uttaranchal Value Added Tax Act, 2005
(11)The penalty or such part thereof as remains after adjustment of any amount deposited under sub-section (9) shall be deposited in the prescribed manner within thirty days of the date of service of the copy of the order imposing the penalty. In default, the Assessing Authority shall cause the goods to be sold in such manner as may be prescribed and apply sale proceed thereof toward the penalty and, subject to the provisions of Section 36, refund the balance, if any.
