Section 6(13) in Uttaranchal Value Added Tax Act, 2005
(13)Notwithstanding anything contained in sub-section (10), sub-section (11) or sub-section (12), the Assessing Authority shall determine the amount of input tax credit paid by the dealer in excess of his tax liability at the time of final assessment for the relevant assessment year under Section 25 or Section 26, and if any amount is found refundable, the same shall be refunded or adjusted under the provisions of Section 36:Provided that if the assessment for a financial year is not completed within a period of two years after the close of the relevant financial year, the dealer shall be entitled to provisional refund, if any, pending assessment and the due amount shall be refunded to him and the provisions of Section 37 shall mutatis mutandis apply in case of such refunds.
