All Ward Inchargcs/GSTOs undertaking the Assessment under DVAT Act are hereby directed to ensure that the notices for Assessment and other relevant notices are duly served upon the Assessee with proper service copy. They should also ensure that other due procedure is observed for any Assessment being undertaken in the Act. No assessment should be done ex-parte if the notice has not been duly served upon the assessee.

This issues with the prior approval of Commissioner (VAT).

(Balvinder Kaur)

GSTO (Policy)