80: Transitional Provisions:

In particular and without prejudice to the generality of the provisions of Repeal and Saving under section 81 of this Act, the transitional provisions under this section shall include-

(1) Any person appointed as the Commissioner, Additional Commissioner, Additional Commissioner Grade-I, Additional Commissioner Grade-II, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Trade Tax Officer Grade-II, or any person appointed to assist the Commissioner, under the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 (referred to as the Repealed Act) or, as the case may be, under the Uttaranchal Value Added Tax Act, 2005(referred to as the Repealed Act) and continuing in office immediately before the date of commencement of this Act shall, on and from such date, be deemed to have been appointed under this Act and shall continue in office as such till such person holds such office in the Commercial Tax Department and such officer shall exercise the powers vested in and perform the duties cast under this Act, rules made or notifications issued thereunder;

(2) Any person appointed as President or Member of Appeal Tribunal under the Repealed Act or, as the case may be, the Repealed Act, and continuing in office immediately before commencement of this Act shall, on and from such date, be deemed to have been appointed under this Act and shall continue in office as such till such person holds such office in Appeal Tribunal and such officer shall exercise the powers vested in him and perform the duties cast under this Act, Rules made or Notifications issued thereunder;

(3) All rules, regulations, notifications or orders made or directions issued by the State Government or any orders or directions issued by the Commissioner under any provisions of the Repealed Act or, as the cas may be, the Repealed Act, or rules made thereunder, and continuing to be in force on the day immediately before the date of commencement of this Act shall continue to be in force on or after such date in so far as they are not inconsistent with the provisions of this Act and the rules made thereunder until they are repealed or amended;

(4) Any order by the Commissioner delegating any power under the Repealed Act or, as the case may be, the Repealed Act, or the rules made thereunder, to any person appointed, by any designation, to assist him before the date of commencement of this Act shall, on and from such date, continue to be in force after the commencement of this Act;

(5) With effect form the date of commencement of this Act liability of payment of tax on sale or purchase of any goods made on or after such date under the provisions of the Repealed Act or, as the case may be, the Repealed Act, shall cease;

(6) Any tax assessed or penalty imposed under the Repealed Act or, as the case may be, the Repealed Act, in respect of sales or purchases made thereunder before the date of commencement of this Act, shall be payable or recoverable in accordance with the provisions of this Act. The amount of interest payable for the period before the date of commencement of this Act shall be paid and recovered according to the provisions of the Repealed Act or, as the case may be, the Repealed Act, and for the period starting on or after such date shall be paid and be recovered in accordance with the provisions of this Act;

(7) Where period of any return relates partly to the period before the date of commencement of this Act, separate returns for period before such date and the period commencing from such date shall be submitted separately;

(8) Any dealer, whose accounts, registers or documents have been seized under the Repealed Act or, as the case may be, the Repealed Act, shall continue to be retained in accordance with the provisions of this Act on or after the date of commencement of this Act;

(9) All forms of declarations or certificates under the Repealed Act or, as the case may be, the Repealed Act, or the rules made thereunder and continuing to be in force on the day immediately before the date of commencement of this Act, as are in conformity with any provisions of this Act, shall, with effect from such date, continue to be in force and may be used by the dealer or other person for the purpose for which they were being used before such date until the State Government directs, by notification, the discontinuance of the use of such forms or certificates;

(10) Any form of declaration or certificate prescribed under the Repealed Act or, as the case may be, the Repealed Act, or the Rules made or notifications issued there under, as are not in conformity with any provisions of this Act and remaining unused with any dealer or any person, shall be returned, if not already done under the provisions of the Reapealed Act, to the assessing authority from whom the same were received within a period of sixty days from the date of commencement of this Act;

(11) Any application for the form of declaration or certificate for the transport of goods into the State, pending on the day immediately before the date of commencement of this Act, shall be deemed to have been made under this Act and shall be disposed of in accordance with the provisions of this Act;

(12) The following proceedings under the provisions of the Repealed Act or, as the case may be, the Repealed Act, pending on the date of commencement of this Act or those which may arise as a result of any proceeding under the provisions of Repealed Act or, as the case may be, the Repealed Act, shall be disposed of in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Act, within the time prescribed in this Act-

(a) any application for grant of registration or grant of recognition certificate or for grant of eligibility certificate,

(b) any case of assessment or reassessment,

(c) any case of appeal, revision, reference or review,

(d) any case in which any officer or authority has been directed by any Court or authority to make fresh order,

(e) any case pending before Commissioner under sub-section (3) of section 4-A of the Repealed Act or, as the case may be, the relevant provisions of the Repealed Act,

(f) any case of rectification of mistakes on records in any order,

(g) any case of penalty or prosecution against offences,

(h) any case of seizure,

(i) any application to set aside any assessment order passed ex-parte,

(j) any other case,

(k) any other application;

(13) Subject to the provisions of sub-section (14) and sub-section (15) of this section, any exemption from payment of tax or any concession in payment of tax or concession or reduction in rate of tax or any rebate or reimbursement in respect of any sale or purchase of any goods granted under any provisions of the Repealed Act or, as the case may be, the Repealed Act or Rules made or notifications issued thereunder, shall not be admissible in respect of purchase or sale of any goods on or after the date of commencement of this Act unless the State Government has already allowed such facility to continue under the relevant provisions of the Repealed Act, and in such case the facility shall continue until repealed or amended by the State Government;

(14) Where any industrial unit has been granted moratorium for payment of tax under sub-section (2-A) of section 8 of the Repealed Act or, as the case may be, under the relevant provisions of the Repealed Act, before the date of commencement of this Act or who may be granted moratorium subsequently under the provisions of section 76 of this Act and who would have been so eligible on such date under that Act if this Act would not have come into force, the Commissioner may, subject to the provisions of this Act, allow moratorium for payment of tax payable by him under this Act. for the remaining un-expired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify;

(15) Any exemption from or any concession in payment of tax or concession or reduction of tax in respect of any sale or purchase of any goods granted to any industrial unit under provisions of section 4-A of the Repealed Act or, such facility allowed under the relevant provisions of Repealed Act, shall continue for the remaining unexpired period as per provisions of section 76 of this Act and subject to such conditions and restrictions as the State Government may specify;

(16) Where any recovery proceedings in respect of realization of any amount due from a dealer or any other person under the Repealed Act or, as the case may be, the Repealed Act, have been initiated before the date of commencement of this Act, they shall, on commencement of this Act, continue from the stage at which the same were pending;

(17) In respect of defaults made or offences committed before the date of commencement of this Act by a dealer or any other person, proceedings for penalty or prosecution shall be made in accordance with the provisions under the Repealed Act or, as the case may be, the Repealed Act, and in respect of defaults made or offences committed on or after the date of commencement of this Act, proceedings for penalty or prosecution shall be made in accordance with the provisions of this Act. Where default is of continuing nature and continues on or after such date proceedings for penalty or prosecution shall be made in accordance with the provisions of this Act;

(18) If any amount of tax or penalty or fee deposited by or recovered from the dealer or any other person under the provisions of the Repealed Act or, as the case may be, Repealed Act is found in excess of the amount of tax or penalty or fee payable, it shall first be adjusted towards any amount out standing against such dealer or person either under the Repealed Act or under the Repealed Act or under this Act or under the Central Sales Tax Act, 1956, and remaining amount if any, shall be refunded to such dealer or person in accordance with the provisions of this Act. Interest, if payable, shall be paid in accordance with the provisions of this Act;

(19) Any dealer who was a registered dealer under the Repealed Act but has not remained liable to obtain registration under the provisions of this Act and if he does not desire to remain registered voluntarily, he shall, if not alredy done under the provisions of Repealed Act, surrender registration certificate granted to him under the Repealed Act within a period of one month from the date of commencement of this Act along with all forms of declarations or certificates, if any, remaining unused with him;

(20) Where a part of the period under any scheme of payment of lump sum in lieu of tax under the provisions of section 7-D of the Repealed Act or, as the case may be, the relevant provisions of Repealed Act, expires on or after the date of commencement of this Act, it shall be deemed to be valid under this Act upto the end of the financial year in which the date of commencement of this Act falls, unless the State Government makes an order otherwise;

(21) Any security or additional security furnished under the provisions of the Repealed Act or, as the case may be, the Repealed Act, shall be deemed valid for the purposes under this Act as well as for the purposes of the Repealed Act or, as the case may be, the Repealed Act:

Provided that nothing contained in this sub-section shall preclude the assessing authority from demanding any security or additional security from the dealer registered under this Act;

(22) Every dealer who has been registered under the Repealed Act or, as the case may be, the Repealed Act and continues to be liable to registration under the provisions of this Act and the same is valid on the date of commencement of this Act, shall be deemed to be a registered dealer under this Act;

(23) Every dealer who has been a registered dealer under the Repealed Act, and is not liable to registration in view of the turnover limits under this Act, and has not already applied for and/or granted voluntry registration, but he desires to retain registration and makes an application for this purpose, he may be granted voluntary registration under this Act and shall be deemed to be a registered dealer under this Act;

(24) Every dealer who has been granted Recognition Certificate under the Repealed Act or, as the case may be, the Repealed Act, and the same is valid on the date of commencement of this Act, shall be deemed to be a Recognised dealer under this Act;

(25) In case of any stock in hand on the date of commencement of this Act which has suffered tax at the stage of its purchases, input tax credit shall be allowed in respect of such goods subject to such restrictions and conditions as are prescribed under the provisions of this Act;