Section 28(1)(b) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 28(1)(b) in Uttar Pradesh Value Added Tax Act, 2008

(b)in case of a dealer falling in any of the categories below,

(i)dealer who has not submitted Annexures of Consolidated Details or revised Annexures of Consolidated Details of turnover and tax, within the time prescribed or extended; or such Annexures of Consolidated Details contain wrong or incorrect particulars or do not accompany declaration or certificate for exemption or reduction in the rate of tax, or

(ii)dealer by whom tax return for one or more tax periods of the assessment year have not been submitted; or

(iii)dealer in whose case assessing authority has passed provisional assessment order under section 25 in respect of one or more tax periods to the best of its judgment; or

(iv)dealer in whose case, on the basis of material available on records, if the assessing authority is satisfied that the turnover of sales or purchases or both, as the case may be, and amount of tax shown payable as disclosed by the dealer in Annexures of Consolidated Details are not worthy of credence or tax shown payable in these Annexures has not been deposited by the dealer, or the amount of input tax credit claimed is wrong or the amount of tax payable shown is incorrect; or

(v)dealer who has prevented or obstructed an officer empowered to make audit, survey, inspection, search or seizure under the provisions of this Act; or

(vi)(omitted w.e.f. 20-08-2010 vide not if. no 1101(2) dt. 20-08- 2010, U.P. Act No 19 of 2010)

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State of Uttar Pradesh - Subsection

Section 28(1)(b) in Uttar Pradesh Value Added Tax Act, 2008