Section 55(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Where an appeal has been filed against an order referred to in sub-section (1), the Commissioner may apply to the appellate authority to examine the legality and propriety of such order on such point as may be mentioned in the application. A copy of such application shall be served on the appellant and shall be decided along with the appeal filed by the appellant:Provided that no application for examination of legality and propriety shall be entertained after the disposal of appeal:Provided further that where the Commissioner has filed an application, the appellant shall not be entitled to withdraw appeal filed by him.Explanation. - For the purposes of this section Commissioner includes an officer authorised to file appeal on behalf of the Commissioner before the Tribunal under section 57.
