Section 50(3) in Uttaranchal Value Added Tax Act, 2005
(3)Every person for whom a presumption under sub-section (1) exists that the goods have been sold within the State, such person/s, shall be assessed to tax on the goods covered by each Transit-Pass separately by the officer authorised for this purpose by the commissioner. provided that this provision shall apply only to the cases of assessment arising after the date of commencement of this provision. provided further that no order of assessment or penalty under this Section shall be passed until a reasonable opportunity of being heard is given.]
