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), read with section 21, of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to order that tax assessment or tax reassessment of cases under the Uttarakhand Value Added Tax Act, 2005 (Act No. 27 of 2005) for the year 2005-2006 (second part) (from 01-10-2005 to 31-03-2006) can be made upto 30-09-2009.