Section 57(4) in Uttar Pradesh Value Added Tax Act, 2008
(4)Any person aggrieved by an order passed under [sub-section(3) and sub-section(15) of section 42] [Substituted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 ( U. P. Ordinance No. 6 Of 2014).], section 55, section 56, a decision under section 59 or a direction under the proviso of sub-section (7) of section 48 may, within ninety days from the date of service of the copy of such order, decision or direction on him, prefer an appeal to the Tribunal.Provided that where order passed by the appellate authority under section 55 is an order in respect of demand of any security, not being security demanded for release of goods seized under any provisions of this Act, appeal under this section may be filed only after furnishing security, fixed by the appellate authority under section 55.Provided further that where the disputed amount of tax, fee or penalty does not exceed two thousand rupees and no question of law is involved, the appellant may, at his option, request the Tribunal in writing for summary disposal of his appeal, whereupon the Tribunal may decide the appeal accordingly.Explanation. - For the purposes of this sub-section, the expression ' any person' in relation to any order passed by an authority other than the Commissioner includes the Commissioner and, in relation to any order passed by the Commissioner includes the State Government;
