Section 17(5) in Uttar Pradesh Value Added Tax Act, 2008
(5)(a)Every dealer who holds a valid registration certificate issued under the erstwhile Act and is liable to tax under this Act, shall submit to the registering authority or the assessing authority, as the case may be, an application in the prescribed form and in the prescribed manner, for issue of registration certificate by such authority relating to validity of such certificate under this Act, within a period of fifteen months from January 1, 2008: (w.e.f.01.01.2008)[Provided that if the Additional Commissioner posted in zone is satisfied that circumstances exist preventing the dealer to submit the Application within the stipulated period, he may condone the delay and direct the registering authority or assessing authority, as the case may be, to process the application in accordance with the provisions of this Act and rules framed thereunder:Provided further that no application for condoning the delay shall be entertained unless it is accompanied with the proof of -(i)payment of late fees of rupees five hundred per month or part thereof up to December 31, 2010 and rupees one thousand per month or part thereof after December 31, 2010, for the period of delay;(ii)filing of tax returns of all tax periods upto the date of submitting application; and(iii)payment of net tax along with interest due under the Act in tax return under clause(ii):Provided also that no application under this clause shall be rejected without giving opportunity to the applicant of being heard.] [Substituted w.e.f. 01-01-08 vide not if. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010).](b)If a dealer who holds the registration certificate issued under erstwhile Act, fails to submit the application to the assessing authority or registering authority for validation and issue of registration certificate under this Act, within the period referred to in clause (a) in prescribed form and manner, the registration certificate shall cease to have effect
