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. 27of 2005)(hereinafter referred to as the said Act) read with section 21 of the Uttar Pradesh General Clause 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, Finance Section-8, No. 163/2021 /108( 120)/XXVIl(8)/2002 Dehradun dated 26 March, 2021 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 re-assessment proceedings, specified in section 32 of the said Act, has expired or is expiring during the period from the 23rd day of April, 2021 to 29th day of September, 2021, then, the time limit for completion of such assessment or reassessment proceedings, shall be extended upto the 30th day of the September, 2021.

2. This notification shall be deemed to have come into force with effect from 23rd day of April, 2021.

(Sowanya)

Secretary