Circular, 2018

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 85 TAXES,

GOVT. 0F NCT OF DELHI

(POLICY BRANCH)

VYAPAR BHA AN, I.P.ESTATE, NEW DELHI.

CIR ULAR NO.- 6/2018

Sub: Regarding Recovery Assessment of dealers is being done every year and accordingly demand and penalties are raised by Assessing authorities with the direction to dealer to deposit the same by a specified time. Some of the dealers neither had deposited the amount raised in already assessed cases nor had challenged the same in any court or OHA during the prescribed time in the act.

Those cases where statutory period for filing objection is over need to be taken for recovery by issuing recovery certificate, writ of demand followed by attachment proceedings.

All ward authorities are hereby advised to proceed for recovery of all such cases as per law to protect the Government Revenue.

This issue with the prior approval of the Commissioner, VAT. Am (Anand Kumar Tiwari) Additional Commissioner(Policy) No.F.3(17l)/Policy—GST/2018 ‘\ 28h 86 Dated: 12) a): 9 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. Joint Commissioner (Policy), Department of Trade and Taxes, GNCT of

3. Programmer (EDP), Department of Trade and Taxes, GNCT of Delhi, VyaparBhawan, I.P.Estate, New Delhi—02 for uploading the circular on the website of the department.

4. All Assistant Commissioners /AVATOs Department of Trade and Taxes, GNCT of Delhi, Vyapar Bhawan, I.P.Estate, New Delhi—02.

5. PS to the Commissioner, VAT Department of Trade and Taxes, GNCT of Delhi Vyapar Bhawan, I.P.Estate, New Delhi—02.

6. Guard File.

Asstt. Commissioner (Policy)