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Tax4india ›› VAT›› VAT In India ›› VAT In Uttaranchal ››Uttaranchal VAT Drafts
UTTARANCHAL VAT DRAFTS
10.MISCELLANEOUS
Section 72: Power to issue Notifications with Retrospective effect
Where the State Government is satisfied than it is necessary so to do in public interest, it may issue a notification where ever required under the provisions of this Act, so as to make it effective from a date not earlier than six months from the date of issuance of such notification:
Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this Section.
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