Circular, 2017
A circular recorded in India Code.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
DEPARTMENT OF TRADE & TAXES
GOVT. OF NCT OF DELHI
(POLICY BRANCH)
VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI.
CIRCULAR NO. 6 OF 2017-18
Subject: - Multiple Assessment Orders It has been brought to the notice that in few cases multiple Assessment Orders overlapping the same tax period under the same Act have been issued on one pretext or the other either under DVAT Act or CST Act.
The competent authority has desired that wherever such cases are brought to the knowledge of concerned Assessing Authority and if the concerned dealer approaches the Assessing Authority with details of such orders which are multiple Assessment Orders of the category mentioned above, then necessary remedies/measures as prescribed under Section 74B of DVAT Act, 2004 read with
Rule 36B of DVAT Rule, 2005 relating to the review/rectification should be exercised as per the provisions of law.
The Assessing Authorities are further advised that before exercising the powers under Section 74B of DVAT Act for review/rectification, the provisions contained in
Rule 36B and in particular Rule 36B(7) should be kept in mind while considering and deciding the request of the dealer.
The Assessing Authorities are further directed to ensure that hereinafter, whenever any Assessment Order is issued, it should not result in issuing the multiple orders overlapping the same tax period under the same Act i.e. DVAT Act or CST Act as the case maybe.
(se (Ranjeet Singh) Joint Commissioner, (Policy) This issues with the approval of the Commissioner, VAT.
Copy forwarded for information and necessary action to:
1) All Spl./Addl./Joint Commissioners, Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, |.P.Estate, New Delhi-110002.
2) Joint Commissioner (Policy), Department of Trade and Taxes, GNCT of Page 1 of 2 Joint Commissioner (Systems), Department of Trade and Taxes, GNCT of Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi-110002 for uploading the circular on the website of the department.
All Assistant Commissioners/AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, |.P.Estate, New Delhi-110002.
PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of President, Sales Tax Bar Association, GNCT of Delhi Vyapar Bhawan, I.P. Anil My.
Guard File.
A.C. (Policy) Page 2 of 2
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