Section 23(3) in Uttarakhand Value Added Tax Rules, 2005
(3)If the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120) /XXVII(8)/2008, dated 22-01-2010.] is satisfied that the demand of the dealer for blank declaration forms referred in sub-rule (2) is genuine and reasonable, he may issue such number of forms as he deems fit. If the fee paid is more than the fee payable for the number of forms issued, the balance shall be kept in the account of the dealer to be adjusted against future issue of forms to the dealer. A form issued by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120)/XXVII(8)/2008, dated 22-01-2010.] in a financial year shall be valid for the transactions of purchase or sale made during that financial year as also made during two financial years immediately preceding that financial year:Provided that the form issued by the [Assessing Authority] [Substituted for the words 'Assistant Commissioner' vide Notification No. 81/2010 /181 (120) /XXVII(8)/2008, dated 22-01-2010.] before or within six months of the commencement of the Uttarakhand Value Added Tax Act, 2005 shall also be valid for transactions of purchase or sale made before such commencement
