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 annual return to the assessment year 2012-13 may be filed upto 15th March, 2014, late fee shall be payable as per provisions of Act and Rules.

(Bhaskaranand)

Secretary