Section 8A(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Notwithstanding anything to the contrary contained in any other provisions of this Act and without prejudice to the provisions of section 54, a person who issues a false or wrong certificate or declaration, prescribed under any provision of this Act or the rules or the notification issued thereunder, to another person by reason of which a tax leviable under this Act on the purchase or sale as the case may be, ceases to be leviable or becomes leviable at the concessional rate, shall be liable to pay an amount which would have been payable as tax on such purchase or sale as the case may be, had such certificate or declaration not been issued:Provided that before taking any action under this section the person concerned shall be given an opportunity of being heard.
