Notwithstanding anything contained in any other provisions of this Act, no tax, fee, interest or penalty under this Act shall be recovered and no refund shall be allowed if the amount involved for any assessment year is less than one hundred rupees.
Section 36: Recovery or refund of petty amounts to be ignored
The Uttar Pradesh Value Added Tax Act , 2008State Act of Uttar Pradesh · Act 5 of 2008
Where this provision sits
| Act | The Uttar Pradesh Value Added Tax Act , 2008 |
|---|---|
| Section | 36 |
| Marginal note | Recovery or refund of petty amounts to be ignored |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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