In exercise of the powers conferred under sub-section (1) of Section 48 of the Uttaranchal Value Added Tax Act, 2005 (Act No.27 of 2005) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No.1 of 1904), (as applicable in the State Uttaranchal), the Governor is pleased to Order that with effect from the date of publication of this notification no person shall bring, import or otherwise receive into the State from any place outside the State any goods taxable under the said Act of 2005, of any value exceeding in case of gitti, morang, balu and rori Rs. One thousand and in case of any other goods Rs. Five Thousand, without complying with the provisions of Section 48 of the said Act and the relevant rules.