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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