Section 43(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Where any amount has been realized from any person by any dealer, purporting to do so by way of realisation of tax on the sale or purchase of goods, in contravention of provisions of sections 22 and 23, such dealer shall, subject to provisions of sub-section 14 of section 21, deposit the entire amount so realised in the manner and within the period prescribed under section 24.
