The Office of the Commissioner, State Tax, Uttar Pradesh has issued a circular dated 05 December 2025 prescribing a Standard Operating Procedure (SOP) for recovery of outstanding Sales Tax / Trade Tax / Commercial Tax / VAT dues.
As per the SOP, pending tax arrears shall be recovered by treating them as land revenue, enabling coercive recovery actions such as attachment and auction of movable and immovable property, bank account attachment, arrest and detention, as per applicable law.
Key highlights:
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Tax arrears shall be recovered as land revenue.
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RC issued up to 10.02.2016 will be governed by the UP Zamindari Abolition & Land Reforms Act, 1950 and Rules, 1952.
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RC issued on or after 11.02.2016 will be governed by the UP Revenue Code, 2006 and Rules, 2016.
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Powers of recovery including attachment, auction and appointment of receiver have been specified.
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In 20 departmental recovery districts, recovery powers vest with State Tax officers; in other districts, recovery shall be carried out by the district administration.
The SOP aims to standardise and expedite recovery proceedings in pending VAT and Trade Tax cases.
Effective Date:
05 December 2025