Section 39(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Subject to such conditions and restrictions, including the conditions regarding furnishing security to the satisfaction of the assessing authority, as may be deemed fit to be imposed-(a)the State Government may permit any dealer or other person, against whom any amount of tax, penalty or other dues is outstanding, either under this Act or under the erstwhile Act, to pay the amount in such number of monthly installments not exceeding twenty four; and(b)the Commissioner may likewise permit any dealer or other person, against whom any amount of tax, penalty or other dues, payable either under this Act or under the erstwhile Act, aggregating not more than five lakh rupees is outstanding, to pay the amount in such number of monthly installments, not exceeding twelve.
