Section 57(12) in Uttar Pradesh Value Added Tax Act, 2008
(12)(a)An appeal against the order of appellate authority under section 55 shall be heard and disposed of-(i)[ by a bench of two members, where in such order, not being an order passed on the application of the appellant for stay, the amount of tax, fee or penalty in dispute exceeds two lakh rupees or such amount not exceeding three lakh rupees as may be determined by the State Government from time to time.] [Substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010).](ii)by a single member bench, in any other case.(b)an appeal against a direction given under the proviso to sub-section (7) of section 48 shall be heard and disposed of by a bench of two members;(c)an appeal against an order under section 56 shall be heard and disposed of by a bench of two members."(d)An appeal against [an order passed by the Commissioner under section 42] [Substituted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 ( U. P. Ordinance No. 6 Of 2014)] or a decision given under section 59, shall be filed before the President and shall be heard and disposed of by a bench of three members.(e)The President may, if he so thinks fit,-(i)direct an appeal to be heard and decided by a larger bench;(ii)transfer an appeal from one bench to another bench.(f)In a case before a bench consisting of two or more members any order other than an order finally disposing of the case may be passed by any one of the members constituting the bench.Provided that an appeal against an order passed on an application for stay, may be disposed of finally by a single member bench.
