Section 72(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:Provided that where the amount of fee payable does not exceed one hundred rupees, the same may be paid in court fee stamps.
