Section 52(3) in Uttaranchal Value Added Tax Act, 2005
(3)No order under sub-section (1), shall, subject to the provisions of subsection (3) of Section 51, be passed-(a)to revise an order, which is or has been the subject matter of an appeal under Section 51, or an order passed by the Appellate Authority under that Section,(b)before the expiration of sixty days from the date of the order in question;(c)after the expiration of four years from the date of the order in question.Explanation. - Where the appeal against any order is withdrawn or is dismissed for nonpayment of fee specified in Section 74, or for non compliance of sub-section (1) of Section 51, the order shall not be deemed to have been a subject matter of an appeal under Section 51.
