What is Power of Commissioner to make notifications Section 70 of DVAT Act 2004
(1) The Commissioner may notify and publish any forms which may be necessary for the reporting of information to the Value Added Tax authorities.
(2) Where the Commissioner has notified a form for a particular purpose, all persons shall be required to report the information using the form, in such manner as may be notified by him.
(3) Where in his opinion it is necessary or convenient to do so, the Commissioner may issue notifications for carrying out the purposes of this Act:
PROVIDED that any notification shall not be inconsistent with
this Act or
any rules or regulations made pursuant to it.
(4) In particular and without prejudice to the generality of the foregoing power, a notification issued by the Commissioner may stipulate all or any of the matters which in the opinion of the Commissioner are necessary or convenient for the proper administration of this Act.
(6) Every notification issued by the Commissioner under this Act shall be published in the official Gazette, and shall not have any effect prior to such publication.
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