Section 72(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)No fee shall be payable in respect of:-(a)an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder.(b)an application in which only information is sought and in which no specific relief is prayed for ; and(c)an application under section 59, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.
