Section 74 in Uttar Pradesh Value Added Tax Act, 2008
74. Power to issue notifications.
- Where the State Government is satisfied that it is necessary so to do in the public interest, it may issue notification wherever required under the provision of this Act so as to make it effective from a date not earlier than six months from the date of issue of such notification:Provided that no notification having the effect of increasing the liability to tax of a dealer shall be issued with retrospective effect under this section.
