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Jurisdiction of objection matters

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..... ORDER In supersession of all previous orders issued in this regard and in exercise of the powers conferred by sub-section (1) of section 68 of the Delhi Value Added Tax Act (DVAT), 2004 (Delhi Act 3 of 2005) read with rule 48 of the Delhi Value Added Tax Rules, 2005 and in pursuance of Rule 51 of the said Rules, I, Archna Arora, Commissioner, Value Added Tax Deptt. of Trade & Taxes, do hereby fi .....

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..... t / default assessment/ re-assessment and/or penalty where the amount in dispute exceeds Rs. 50,000/- but does not exceeds Rs. 15 Lakhs and all other orders pertaining to the Ward No. 1 to 51, i.e. Zone - I to V. 3. Shri D. N. Singh Dy. Commissioner redesignated as Jt. Commissioner Objections against orders of assessment / default assessment/ re-assessment and/or penalty where the amount i .....

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..... d as Dy. Commissioner Objections against orders of assessment / default assessment/ re-assessment and/or penalty where the amount in dispute does not exceeds Rs. 50,000/- pertaining to the Ward No. 52 to 106, i.e. Zone - VI to X. 7. Shri A. K. Bisht Asstt. Commissioner redesignated as Objections against orders of assessment / default assessment/ re-assessment and/or Dy. Commissioner .....

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..... order. 3. Similarly, the Objection Hearing Authority having higher pecuniary jurisdiction to hear an objection under the Delhi Value Added Tax Act, 2004 in respect of any default assessment / penalty order/other order or decision shall be competent to hear the appeal for the same tax period under the Central Sales Tax Act, 1956 (herein after called the Central Act) irrespective of the amount in .....

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