In exercise of the powers conferred by sub-section (12) of the Uttarakhand Value Added Tax Act, 2005 (Act no.27 of 2005) 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), the Governor is pleased to order that tax assessment or tax reassessment of cases under the Uttarakhand Value Added Tax Act, 2005 for the year 2013-14 can be made upto 30 September, 2017.