Summary
State Tax Department, Uttar Pradesh has issued a circular prescribing a Standard Operating Procedure (SOP) for recovery of pending Sales Tax, Trade Tax, Commercial Tax and VAT dues by treating them as land revenue, including attachment and auction of movable and immovable property.
Official circular issued by the Office of the Commissioner, State Tax, Uttar Pradesh dated 05 December 2025.
Refer PDF for complete text and Standard Operating Procedure.