Section 56(3) in Uttar Pradesh Value Added Tax Act, 2008
(3)No order under sub-section (1), shall be passed-(a)to revise an order, which is or has been the subject matter of an appeal under section 55, or an order passed by the appellate authority under that section.(b)before the expiration of sixty days from the date of the order in question;(c)after the expiration of four-years from the date of the order in question.Explanation- Where the appeal against any order is withdrawn or is dismissed for non-payment of fee payable under section 72 or for noncompliance of sub-section (3) of section 55, the order shall not be deemed to have been the subject-matter of an appeal under section 55;
