Rule 40 - Issue of summons. (Section 80) - Delhi Value Added Tax Rules, 2005

40. Issue of summons. (Section 80) (1) A summons requiring a person - (a) to appear before the Commissioner; (b) to produce documents to the Commissioner; or (c) to appear before the Commissioner and produce documents, shall be in Form DVAT-28. (2) The Commissioner shall serve summons under sub-rule (1) in the manner prescribed in rule 62.