Guide lines for VAT Authorities of Department of Trade & Taxes in terms of Jurisdiction & duties assigned in exercise of powers under Chapter X of the DVAT Act, 2004 - VAT - Delhi - F.No. 7(6)/L&J/Circular/2016/343

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE TAXES, LAW JUDICIAL BRANCH, I.P. ESTATE, NEW DELHI F.No. 7(6)/L J/Circular/2016/343 Dated 11/04/2016 Sub : Guide lines for VAT Authorities of Department of Trade Taxes in terms of Jurisdiction duties assigned in exercise of powers under Chapter X of the DVAT Act, 2004. In compliance of judgement in the matter of M/s Capri Bathaid Pvt. Ltd. Others, in WPC No. 8913/2014 , all officers appointed as VAT Authorities in the Department of Trade Taxes and exercising powers under Chapter X of DVAT Act, 2004 are once again directed to follow the following instructions in letter and spirit. All officers while exercising any of the powers under Chapter X of the Act viz, Audit, Survey/Inspection or stopping Detention of Goods Vehicles shall prepare reports based on the information records in their possession and duly examined by them. Whereafter, the reports along with the information records shall be mandatorily forwarded to the concerned Ward/Branch officer having jurisdiction over the dealer for assessment of tax and penalty, in accordance with the laid down procedure. Non-compliance of the above instructions shall be viewed seriously and shall attract disciplinary action. (S.S. YADAV) Commissioner (VAT)