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[Cites 0, Cited by 0] [Section 40A(1)] [Section 40A] [Entire Act]

State of Uttar Pradesh - Subsection

Section 40A(1)(e) in Uttar Pradesh Value Added Tax Act, 2008

(e)the circumstances exist involving fraud , and where the Commissioner is of the opinion that if refund is allowed, it may not be possible to realize any amount of tax or penalty likely to be levied, he may permit the assessing authority to pass an order for withholding, as a security, such amount of refund as would be sufficient to cover the amount of tax or penalty or both, as the case may be, likely to be levied, for a period as may be determined by the Commissioner.