section 43(11)
Refund of excess deposit
Uttarakhand Value Added Tax, 2005Tax2005169 sections
Statutory text
If the amount deposited under sub-section (7) is more than the amount of penalty imposed under sub-section (5), the excess amount so deposited shall be refunded to the dealer or, as the case may be, the person in-charge, by the officer with whom it was so deposited in accordance with the provisions of Section 36.
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