Rule 36B - Rectification of mistakes and review (Section 74B) - Delhi Value Added Tax Rules, 2005

36B. Rectification of mistakes and review (Section 74B) (1) The application for rectification of a mistake in any order shall be filed in Form DVAT 38B. (2) The application for review of an assessment or reassessment or order shall be in Form DVAT 38C. (3) No application for review under sub-section (5) of section 74B of an assessment or reassessment or an order shall be entertained if the application is not presented within thirty days from the date of such assessment or reassessment or order. (4) The Commissioner or any person appointed under section 66 shall be competent under sub-section (5) of section 74B to review any assessment or reassessment or order made by his predecessor in office. (5) Where a person has made an application for review of an assessment or reassessment or an order under the provisions of section 74B, the Commissioner shall not be prevented from enforcing the payment of any amount in dispute in that order. (6) Where a person, who has made an application for review of assessment or reassessment or an order, intends to file an objection under section 74 or an appeal under 76, the person shall withdraw his application for review before filing the objection or the appeal. (7) The Commissioner shall not review any assessment or reassessment or an order where an objection under section 74 or an appeal under section 76 against such assessment or reassessment or order is pending for decision. --------------------------- Notes:- 1. Inserted vide Notification No. F. 3(59)/Fin (T E)/2005-06/923Kha, Dated 30.11.2005 . w.e.f. 30.11.2005.