WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (12) of section 32 of the Uttarakhand Value Added Tax Act, 2005 (Act no. 27 of 2005)(hereinafter referred to as the said Act) read with section 21 of the Uttar Pradesh General clauses Act, 1904 (U.P. Act No.1 of 1904) (as applicable to the State of Uttarakhand) and in supersession of the notification of the Government of Uttarakhand No. 246/2020/108(120)/XXVII (8)/2002 Dehradun dated 25th March, 2020, except as respects things done or omitted to be done before such supersession, the Governor, is pleased to allow to notify that where any time limit, for completion of assessment or reassessment proceedings, specified in section 32 of the said Act, has expired or is expiring during the period from the 20th day of March, 2020 to the 31st day of July, 2020, then, the time limit for completion of such assessment or re-assessment proceedings, shall be extended upto the 31st day of October, 2020;

2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.

(Amit Singh Negi)

Secretary