Section 27(7) in Uttaranchal Value Added Tax Act, 2005
(7)The Assessing Authority shall, after examining the returns, books, accounts and after such enquiries as he considers necessary, assess him to tax as soon as possible after the receipt of final tax return from the casual dealer;Provided that where the period of business of such casual dealer spreads over more than one financial year, the assessment order shall be made separately for the periods falling in separate financial years.
