Uttarakhand VAT Act Section 58: Tax Authorities Can Impose Penalties Post-1976 Amendment to Central Act Section 9 (2A.

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....Penalty u/s 58 of Uttarakhand Value Added Tax Act, 2005 – after Section 9 (2A) of the Central Act was inserted by the amendment in 1976, there is power to visit an assessee with penalty in the circumstances made out u/s 58 of the Act - HC....