Mutatis Mutandis application of different acts
Section 5 of the Uttarakhand Cess Act, 2015 deals with mutatis Mutandis application of different acts. Subject to other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Uttrakhand Value Added Tax Act, 2005, shall assess, reassess, collect and enforce payment of cess, including any i The Act was enacted on 17 Nov 2015.
(1) Subject to other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Uttrakhand Value Added Tax Act, 2005, shall assess, reassess, collect and enforce payment of cess, including any interest or penalty payable by a dealer or person, as if the cess or penalty or interest payable by such dealer or a person under this Act is a tax or penalty or interest payable by such dealer or a person under the Uttrakhand Value Added Tax Act, 2005 and for this purpose they may exercise all or any of the powers they have under the Uttarakhand Value Added Tax Act, 2005and the rules framed thereunder and the provisions of such law, including the provisions relating to the returns, provisional assessment, assessment, reassessment, rectification, review, advance payment of tax registration, imposition of the tax liability, recovery of tax from third parties, appeals, reviews, revisions, rectifications, references, refunds, rebates, interest or penalty, charging or payment of interest, compounding of offences, shall mutatis mutandis apply.
(2) The provisions of Forest Rules relating to the issuance of Abhivahan Pass for movement of Timber shall be deemed to be part of this Act and the requirements of such Abhivahan Pass to be accompanied with Timber before their movement, shall be deemed to be mandatory requirement for the purposes of this Act,
Section 5, The Uttarakhand Cess Act, 2015 (Act 23 of 2015).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 5
What does Section 5 of the Uttarakhand Cess Act deal with?
Section 5 of the Uttarakhand Cess Act is headed "Mutatis Mutandis application of different acts". Subject to other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Uttrakhand Value Added Tax Act, 2005, shall assess, reassess, collect and enforce payment of cess, including any i
How do I find court cases under Section 5 of the Uttarakhand Cess Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Uttarakhand Cess Act 2015 5, section 5 Uttarakhand Cess Act 2015, section 5 of the Uttarakhand Cess Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 5 of the Uttarakhand Cess Act, and has it changed?
1 other provision in this corpus refers back to it.
When was Section 5 of the Uttarakhand Cess Act enacted?
Section 5 of the Uttarakhand Cess Act, cited as Uttarakhand Cess Act 2015 5, was enacted on 17 Nov 2015 as Act 23 of 2015. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 20 Oct 2026. This page is not a substitute for legal advice.