Section 51(3) in Uttaranchal Value Added Tax Act, 2005
(3)Where an appeal under this Section has been filed by any dealer or any person against an order referred to in sub-section (1) and where due to filing of such appeal the Commissioner cannot revise such order passed by the Assessing Authority on the point of legality or propriety of such order under Section 52, the Commissioner may move an application to the Appellate authority to examine the legality and propriety of such order on such point or points as may be mentioned in the application. A copy of such application shall be served on the dealer or such other person, as the case may be:Provided that-(a)No application under this sub-section shall be entertained after the expiration of four years from the date of the order in question,(b)No application for examination of legality and propriety under this subsection shall be entertained after the disposal of appeal filed by the dealer or other person, as the case may be,(c)Where the Commissioner has filed an application under this Section and the dealer or other person withdraws the appeal filed by him or any other application for disposal of appeal summarily under sub-section (2), it shall be deemed for the purpose of Section 52, as if no appeal has been filed, and in such a case the period commencing from the date of filing application by the Commissioner and the date of the Appellate Authority's order on the application of the dealer, shall be excluded in computing the period of limitation provided in Section 52, and(d)If after computing, the period of limitation comes to less than six months, the revision under Section 52 may be made within six months from the date of receipt by the Commissioner of the relevant order of the Appellate Authority.Explanation. - For the purpose of this sub-Section, the Commissioner shall include an officer authorized to file an appeal on behalf of the Commissioner before the Tribunal under Section 53 of this Act.
