Rule 51 - Authority to whom objection may be made (Section 74) - Delhi Value Added Tax Rules, 2005

CHAPTER 11 Disputes 51. Authority to whom objection may be made (Section 74) An objection under sub-section (1) of section 74 shall lie to Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner; Value Added Tax Officer and Assistant Value Added Tax Officer Provided that the Commissioner may, by notice published in the Official Gazette, fix the jurisdiction of the respective prescribed authority on the basis of territory or pecuniary limit or nature or class of objections or on any other basis that may be deemed appropriate by the Commissioner.