Section 17(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)Subject to the provisions of sub-section (5), every dealer who has held immediately before January 1, 2008 a registration certificate or a provisional registration certificate issued under the erstwhile Act and is liable to pay tax under this Act from January 1, 2008, shall be deemed a registered dealer with effect from January 1, 2008: (The words "Subject to the provisions of sub-section (5), every dealer" was inserted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08- 2010, U.P. Act No 19 of 2010)Provided that where a dealer was required to pay any fee for renewal of the registration certificate under the provisions of the erstwhile Act, if the same has not been paid, the registration certificate shall not be deemed valid unless such dealer deposits renewal fee along with late fee of one hundred rupees within a period of thirty days from January 1, 2008.
