What is Delegation of Commissioner's powers Section 67 of DVAT Act 2004
Rules 48, 50, 65 Forms 50
(1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may delegate any of his powers under this Act to any Value Added Tax authorities.
(2) Where the Commissioner delegates his powers under Chapter X, the delegate shall carry and produce on demand evidence in the prescribed form of the delegation of these powers when exercising the powers.
(3) Where the Commissioner has delegated a power to a Value
Authority, the Commissioner may supervise, review and rectify any decision made or action taken by that Authority.
Explanation.- The exercise of this power of supervision, review or rectification will not lead to the issue of an assessment or re-assessment after the expiry of the time referred to in section 34 of this Act.
(4) Notwithstanding any law or doctrine to the contrary, the power delegated by the Commissioner to a person to determine an objection under section 74 of this Act may be exercised by that person, even though the person determining the objection is equal in rank to the person whose decision is under objection.
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 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 79 : Bar on appeal or objection against certain orders
Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds