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[Cites 0, Cited by 0] [Section 33(13)] [Section 33] [Entire Act]

State of Uttar Pradesh - Subsection

Section 33(13)(b) in Uttar Pradesh Value Added Tax Act, 2008

(b)where as result of such appeal, revision or other proceeding the amount of such tax or other dues is reduced -
(i)it shall not be necessary to serve upon the dealer a fresh notice but only the reduced amount shall be realized;
(ii)if any recovery proceedings are pending before any officer or authority other than the Assessing authority, the Assessing Authority shall intimate such reduction to such officer or authority;
(iii)any proceeding initiated on the basis of the notice or notices served upon the dealer before the disposal of such appeal, revision or other proceedings, including any recovery proceeding, may be continued in relation to the amount so reduced from the stage at which it stood immediately before such disposal.