Delhi Govt. directs all Assessing Authorities to Refrain from issuing Notices on the directions of AGCR Audit [Read Circular]

The Department of Trade and Taxes, GNCT of Delhi has directed all assessing authorities to refrain from issuing notices on the directions of any authority other than authorities provided under DVAT Act / Rules and in contravention of the provisions of the relevant laws.

In the Circular, the authority said that, “all the Assessing Authorities/Ward In-charges are hereby directed to ensure that any kind of notice or proceedings should only be initiated in accordance with the provisions of DVAT Act, 2004 and DVAT Rules, 2005. The Assessing Authorities/Ward In-charges can exercise the powers only to the extent delegated by the Commissioner (T&T) under Section 68 of DVAT Act, 2004 and that too in accordance with the relevant provisions of DVAT Act, 2004 and Rules thereto. All Assessing Authorities should ensure to comply with the provisions of Section 34 of DVAT Act, 2004 regarding limitation period of Assessment/ re-assessment. An Assessing Authority can issue Notice under Section 59(2) of DVAT Act, 2004 only up to his/her satisfaction and that too only in accordance with the provisions of relevant laws”.

To Read the full text of the Circular CLICK HERE