Section 57(12)(d) in Uttar Pradesh Value Added Tax Act, 2008
(d)An appeal against [an order passed by the Commissioner under section 42] [Substituted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 ( U. P. Ordinance No. 6 Of 2014)] or a decision given under section 59, shall be filed before the President and shall be heard and disposed of by a bench of three members.