Rule 65 - Officers to carry and produce authorisations (section 68) - Delhi Value Added Tax Rules, 2005

65. Officers to carry and produce authorisations (1) Where the Commissioner wishes to appoint an officer or other person to exercise any of the powers in Chapter X of the Act, the grant of authority to exercise the powers shall be in Form DVAT-50 and shall be issued by the person empowered by the commissioner in this regard. (2) The grant of authority shall - (a) be limited to a period not exceeding three years; (b) be to a specific person; and (c) expire on the retirement, resignation or transfer of the person, Provided that an authority may be renewed. (3) Every officer or other person authorised by the Commissioner under sub-rule (1) shall - (a) carry the authorization in Form DVAT-50 with him when purporting to exercise any of the powers conferred under Chapter X of the Act; and (b) produce the authorization in Form DVAT-50 if requested by the owner or occupier of any premises where he proposes to exercise these powers.