With a view to prevent or check avoidance or evasion of cess or attempt of evasion of cess, the provisions of chapter VI of Uttrkhand Value Added Tax Act, 2005 regarding Inspection of Accounts, search and seizures shall mutatis-mutandis apply.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Levy and collection of cessSection 4 · credit of the proceeds of the cess or fee to specially created fundsSection 5 · Mutatis Mutandis application of different actsSection 6 · Power of commissionerSection 8 · Sale invoiceSection 9 · Power of state government to make rulesIndia Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.