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 dealers (other than the companies) and the persons (other than the companies) who upto the date of issue of this notification are registered in the disaster affected districts of Rudraprayag, Chamoli, Uttarkashi or Pithoragarh and are liable to tax under the Act or responsible for making deduction of tax at source under the provisions of section 35 of the Act may file their periodical returns for the periods, quarter ending 30 June, quarter ending-30 September and quarter ending December 31 relating to the assessment year 2013-14 upto 25th April, 2014 without payment of 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.