OFFICE OF THE COMMISSIONER,
DEPARTMENT OF TRADE & TAXES
LAW & JUDICIAL BRANCH, 2ND FLOOR, VYAPAR BHAWAN,
I.P. ESTATE, NEW DELHI
Order No.F.6(7)/DVAT/L&J/2013-14/748 Dated 12th November, 2013
SUBJECT: - DELEGATION OF POWERS VESTED IN COMMISSIONER(VAT)
In supersession of all previous orders on the subject, I, PrashantGoyal, Commissioner of Value Added Tax, Department of Trade & Taxes, Government of NCT of Delhi, in exercise of the powers conferred by section 68 of the Delhi Value Added Tax (DVAT) Act, 2004 (Delhi Act 3 of 2005) read with rule 48 of the Delhi Value Added Tax Rules, 2005 do hereby delegate my powers specified in column Nos. 3 under Section mentioned in column no. 2 to the Officers specified in column 4 of the table appended below and direct that these officers shall exercise the powers and perform the duties concomitant with such powers, within their respective jurisdictions. The order shall come into force with immediate effect.
refund.
(a) confirming the assessment under review or to
(b) serve a notice of the assessment or reassessment of the amount of tax, interest and penalty under this section
Explanation: It is clarified that power of the Commissioner (VAT) of selection of cases for Audit of business affairs of the dealers/any person under section 58 of the DVAT Act, 2004, including Special Audit of the dealers u/s 58A of the DVAT Act, 2004 has not been delegated.
2005
(ii) Spl. Commissioner of the of the Zone concerned in respect of any decision made or action taken by the Additional Commissioner/Jt. Commissioner of their respective Zones.
Note:
It is clarified that power ofthe Commissioner (VAT) to lodge an FIR against a dealer for any of the offences under the DVAT Acthas not been delegated.
(Prashant Goyal)
Commissioner, Value Added Tax