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The Assam Value Added Tax Act, 2003 - Circulars & Clarifications
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Body Circular No. 1/2009 No.CTS-45/95/Pt/2004/33 Dated: 1st January, 2009.

Sub: Appeal against assessment orders passed by the Officers of The Central VAT Audit Team.

A order dated 29.08.2008 was passed relating to above mentioned subject which is reproduced below for information of all concerned and necessary action. The order was :-

"In exercise of powers conferred under sub-section (7) of section 3 of the Assam Value Added Tax Act, 2003, in the interest of speedy disposal and administrative convenience, it is hereby ordered that for the purpose of this Act, any appeal arising out of the assessment orders passed by the officers of the Central VAT Audit Team shall lie with the Deputy Commissioner of Taxes (Appeals), Guwahati irrespective of whether he has jurisdiction over the area to which the case or matter relates to or not".

(Sanjay Lohia)

Commissioner of Taxes, Assam,

Guwahati.