Section 57(12)(a) in Uttar Pradesh Value Added Tax Act, 2008

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State of Uttar Pradesh - Subsection

Section 57(12)(a) in Uttar Pradesh Value Added Tax Act, 2008

(a)An appeal against the order of appellate authority under section 55 shall be heard and disposed of-

(i)[ by a bench of two members, where in such order, not being an order passed on the application of the appellant for stay, the amount of tax, fee or penalty in dispute exceeds two lakh rupees or such amount not exceeding three lakh rupees as may be determined by the State Government from time to time.] [Substituted w.e.f. 20-08-2010 vide notif. no 1101(2) dt. 20-08-2010, U.P. Act No 19 of 2010).]

(ii)by a single member bench, in any other case.

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State of Uttar Pradesh - Subsection

Section 57(12)(a) in Uttar Pradesh Value Added Tax Act, 2008