Seeks to amend Notification No. 530/2017/9(120)/ XXVII(8)/2017, dated 29th June, 2017

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.... that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (3) and sub -section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, ¡s pleased to allow to make the ....

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....nt change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of State tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provi....