Where as the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 23 and section 35 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 to the State of Uttarakhand), notwithstanding anything contained in rule 11 of the Uttarakhand VAT Rule, 2005, the Governor is pleased to declare that the periodical returns for the quarter ending June 30 related to the assessment year 2013-14 may be filed by a dealer liable to tax or a person responsible for deduction tax at source upto 25th August, 2013 without any late fee. provided that the payment of tax/ composition money or TDS shall be made within the time as prescribed in rule 11.

(Rakes Sharma)

Additional chief Secretary, Finance.