Neutral Citation No. - 2025:AHC:90486-DB Chief Justice's Court Case :- WRIT TAX No. - 2561 of 2025 Petitioner :- M/s Dilraj Yadav BKO through its Proprietor Dilraj Yadav Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Neelabh Srivastava,Vijai Kumar Singh Counsel for Respondent :- A.C.S.C., Nimai Dass Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the recovery initiated by the respondents under the Uttar Pradesh Value Added Tax Act, 2008 (for short, 'the Act'), to the tune of Rs. 95,501/-. 2. In paragraph no. 12 of the writ petition, prayer has been made that the petitioner is prepared to make payment of the amount in installments. 3. Learned counsel for the respondents points out that the power to grant installments vests with the Commissioner under Section 39(1)(b) of the Act and on the petitioner moving an application before the Commissioner, appropriate order would be passed in this regard. 4. In view of above fact situation, in case petitioner moves an application under Section 39(1)(b) of the Act before the Commissioner, it would be required of the Commissioner to pass an appropriate order in accordance with law on the said application. 5. With the above observation, petition stands disposed of. Order Date :- 27.5.2025 Sandeep/SL (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- SANDEEP KUMAR High Court of Judicature at Allahabad