Section 13(11) in Uttar Pradesh Value Added Tax Act, 2008
(11)[ Where it appears to the assessing authority that the amount of input tax or amount of input tax credit is incorrect or is not worthy of credence, it may, after giving reasonable opportunity of being heard to such dealer and after making such inquiry as it may deem fit, determine the amount of input tax or amount of input tax credit, as the case may be, by making an order in writing] [Substituted by The Uttar Pradesh Value Added Tax (Amendment) (Second) Ordinance, 2014 ( U. P. Ordinance No. 6 OF 2014 ).]Provided that where matter relates to any tax return submitted under section 24 or in any assessment proceedings under any section of this Act, proceedings shall be completed in accordance with provisions of relevant sections.
