TMI BlogDelegation of powers vested in Commissioner (VAT)X X X X Extracts X X X X X X X X Extracts X X X X ..... scription of powers Designation of the officer to whom power delegated 1 9(5) All powers to reject the method adopted by a dealer and calculate the amount of tax credit. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 2 16A All powers to prescribe security, register a casual dealer, issuance of forms, to assess tax, to file returns and pay tax on daily basis and to release security of casual dealer as per provisions of the section All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 , not below the rank of Assistant Value Added Tax Officer. 3 19(2), (3) and (4) All powers to register an applicant/a person as registered dealer who intends to undertake activity which would make him a dealer, or to reject his application for reasons to be recorded in writing as per provision of the Section. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer. 10 34 All powers to extend the period of assessment or reassessment, as per provisions of section 34 of the Act . All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Joint Commissioner concerned. 11 38 All powers to refund the excess amount of tax paid and to refund the amounts of tax, interest and penalty paid upto 2.5 lakhs All officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. However, where the amount of refund is above Rs. 2.5 Lacs and upto Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Jt. Commissioner / Additional Commissioner of the Zone and If the amount of refund is more than Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Special Commissioner. 12 39 All powers to obtain a security or withhold the refund. All Officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a warehouse at all reasonable times. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 19 59(2) All powers to require any dealer or any other persons, including a banking company, post office, a person who transports goods or hold goods in custody of delivery to or on behalf of any dealer, who maintains or has in his possession books of accounts, registers or documents relating to the business of a dealer, and, in the case of a person which is an organization, any officer thereof (i) for production of records, books of accounts, registers and other documents (ii) to answer such questions and (iii) prepare and furnish such additional information. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 20 59(3) All powers to require a person referred to in subsection (2) to prepare and provide any documents, to verify the answers to any questions in the manners specified All Officers appointed under subsect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses sealed under clause (f) of sub section (2) of section 60 or release of any records, books of accounts, registers, other documents or goods on such terms and conditions including furnishing of security for such sum in such form and manners. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Spl. Commissioner concerned in cases covered specifically by Rule 22 and 23 of DVAT Rules 2005 . 26 60(5) All powers to requisition the services of any Police Officer or any public servant of both to assist him for all or any of the purposes specifying under sub-section (2) of the section 60 All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 27 61 All powers to stop, search and detain goods vehicles, seize the goods and any documents related to the goods, seize the goods vehicles and any documents relating to goods vehicles and to prescribe security thereof. All Officers appointed under subsection (2) of section 66 of the Delhi Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under sub section (2) of section 66 below the rank of Joint Commissioner where any turnover of sale had not been brought to tax or had been brought to tax at lower rate or has been incorrectly classified or any claim is incorrectly granted or that the liability to tax is understated or the order is erroneous, in so far as it is prejudicial to the interest of revenue and after examination may pass an order to the best of his judgement where necessary. All officers appointed under sub section (2) of section 66 of the DVAT Act, 2004 not below the rank of Additional Commissioner / Joint Commissioner incharge of concerned Zone/Circle/Ward. 34 74B(1) Power to rectify any mistake apparent on record in any assessment or re-assessment made or order passed under the DVAT Act, 2004 or the DVAT Rules, 2005 made thereunder any time within a year. All officers appointed under sub section (2) of section 66 of DVAT Act, 2004 who made the assessment of re-assessment order. 35 74B(3) (4) Powers to refund any amount giving effect to any rectification which reduces the amount of the tax or penalty or interest and pow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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