Section 26(5) in Uttarakhand Value Added Tax Rules, 2005
(5)(a)A declaration or a certificate -(i)in respect of which a report has been made under sub-rule (9) of Rule 30 or sub-rule (8) of Rule 31, or(ii)which is declared as obsolete and invalid by the Commissioner of Commercial Tax under sub-rule (13) of Rule 30 or sub-rule (10) of Rule 31 shall not be valid with effect from the date of the report or the date from which it is so declared as the case may be, for the purposes of sub-rule (4),(b)A certificate whose period of validity as specified in sub -rule (4) of rule 31 has expired shall not be valid for the purposes of sub-rule (4),
