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Section 67 of Delhi Value Added Tax Act 2004 - Powers and responsibilities of the Commissioner

What are the Powers and responsibilities of the Commissioner? Section 67 of DVAT Act 2004

Section 67 : Powers and responsibilities of the Commissioner - Delhi Value Added Tax Act 2004

 

(1) The Commissioner shall have responsibility for the due and proper administration of this Act and shall have jurisdiction over the whole of Delhi.

(2) Subject to sub-section (3) of this section, the Commissioner may, from time to time, issue such orders, instructions and directions to any Value Added Tax authorities as he thinks fit for the due and proper administration of this Act and all such persons engaged in the administration of this Act shall observe and follow such orders, instructions and directions of the Commissioner.(3) No order, instruction or direction may be issued by the Commissioner to a person exercising the power to determine ?

(a) a particular objection made or to be made under section 74 of this Act; or

(b) a particular question under section 84 of this Act;

so as to require the person to determine the objection or answer the
question of a particular person in a particular manner.

(4) Nothing in sub-section (3) shall prevent the Commissioner from issuing general orders, instructions and directions to any person who determines objections under section 74 or answers questions under section 84 of this Act about the manner of determining classes of objections or answering classes of questions

DELHI VALUE ADDED TAX ACT 2004

Section 61 : Power to stop, search and detain goods vehicles

Section 62 : Custody and release of records

Section 63 : Custody, return and disposal of goods, goods vehicle and security

Section 64 : Detention of goods pending disclosure

Section 65 : Obligation to provide reasonable assistance

Section 66 : Value Added Tax Authorities

Section 67 : Powers and responsibilities of the Commissioner

Section 68 : Delegation of Commissioner's powers

Section 69 : Change of an incumbent of an office

Section 70 : Power of Commissioner to make notifications

 

 

Section 71 : Persons to be public servants

Section 72 : Immunity from civil suit

Section 73 : Appellate Tribunal

Section 74 : Objections

Section 74A : Revision

Section 74B : Rectification of mistakes and Review

 

 

Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc

Section 76 : Appeals to Appellate Tribunal

Section 77 : Extension of period of limitation in certain cases

Section 78 : Burden of proof

Section 79 : Bar on appeal or objection against certain orders

Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds

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