Section 9(2) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007
(2)Every dealer liable to pay tax, other than a dealer referred in sub-section (2) of Section 8, shall submit to the Assessing Authority for each assessment year, an annual return of self assessed tax in such manner and within such time as may be prescribed;Provided that the Assessing Authority on the application of the dealer may, for sufficient reason, extend the time for submitting the return up to a period of ninety days.
