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Third proviso to section 74(1) of Delhi Value Added Tax Act, 2004 was inserted vide Notification No.F.14(6)/LA-2011/Iclaw/193 dated 28/09/11 which was made effective from 01/10/2011 vide Notification No. No.3(15)Fin.(Rev-I)/2011-12/ssf/113 dated 30/09/2011.
September, 09th 2014
        GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
                 DEPARTMENT OF TRADE AND TAXES
                        (POLICY BRANCH)
            VYAPAR BHAWAN, I.P.ESTATE, NEW DELHI-110 002

No.F.3(458)/Policy/VAT/2014/335-341                          Dated: 03/09/2014

                          CIRCULAR NO. 10 of 2014-15

   Third proviso to section 74(1) of Delhi Value Added Tax Act, 2004 was inserted
vide Notification No.F.14(6)/LA-2011/Iclaw/193 dated 28/09/11 which was made
effective from 01/10/2011 vide Notification No. No.3(15)Fin.(Rev-I)/2011-
12/ssf/113 dated 30/09/2011. The proviso is reproduced as under:-

   "PROVIDED ALSO that the Commissioner may, after giving to the dealer an
opportunity of being heard, may direct the dealer to deposit an amount deemed
reasonable, out of the amount under dispute, before such objection is
entertained."




     Since the above Notification came into effect from. 01/10/2011, the Objection
Hearing Authorities can impose a pre-condition on the dealer to deposit an
amount out of the amount under dispute, before such objection is entertained, only
in case the objection pertains to tax periods after the above said amendment.

    This issues with the approval of the Commissioner, Value Added Tax
conveyed vide diary No. 1266 dated 27,08,2014.    .


                                                               (Sanjeev Ahuja)
                                                      Spl.Commissioner(Policy)
No.F.3(458)/Policy/VAT/2014/335-341                         Dated: 03/09/2014

Copy forwarded for information and necessary action to:




1.   All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT
     of Delhi, Vyapar Bhawan I.P.Estate, New Delhi-02.
2.   Dy. Director (Policy), Department of Trade and Taxes, GNCT of Delhi,
     Vyapar Bhawan, I.P.Estate, New Delhi-02.
3.   Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi,
     Vyapar Bhawan, I.P.Estate, New Delhi-02 for uploading the circular on the
     website of the department.
4.   The President/General Secretary, Sales Tax Bar Association (Regd.),
     Vyapar Bhawan, I.P.Estate, New Delhi.
5.   All Assistant Commissioners/AVATOs Department of Trade and Taxes,
     GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-02.
6.   PS to the Commissioner, VAT      Department of Trade and Taxes, GNCT of
     Delhi Vyapar Bhawan, I.P.Estate, New Delhi-02.
7.   Guard File.

                                                             (Rajesh Bhatia)
                                              Assistant Commissioner (Policy)

 
 
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