Section 51(2) in Uttaranchal Value Added Tax Act, 2005
(2)(a)Notwithstanding anything contained in sub-section (1), where the disputed amount of tax, fee or penalty in an appeal does not exceed one thousand rupees, the appellant may, at his option, request the Appellate Authority in writing for summary disposal of his appeal, whereupon the Appellate Authority may decide the appeal accordingly.(b)The manner and procedure of summary disposal of appeal shall be such as may be prescribed.(c)No appeal or revision shall lie against an order passed in appeal which has been disposed of summarily.
