Notice of the findings in the enforcement surveys - VAT - Delhi - 10

GOVERNMENT OF NCT OF DELHI DEPARTMENT OF TRADE AND TAXES, (POLICY BRANCH) VYAPAR SHAWAN, I.P. ESTATE, NEW DELHI-110002 No. F.6 (90)/Policy/VAT/2011/699-704 Dated: 15 th Sep., 2011 CIRCULAR NO 10 OF 2011-12 It has come to notice that the enforcement surveys referred to the respective wards for assessment are not being properly examined by the Assessing Authorities. In most of the cases, it is revealed that the Assessing Authorities while assessing the tax liability of the dealer, based on the finding of survey report as conducted by the Enforcement Branch, have failed to correlate the facts/figures furnished by the dealer in the form of his tax returns/other sale and purchase figures. Many a times this results in such exemption to the dealers which otherwise should not have been allowed. Therefore, all the Assessing Authorities are hereby advised to consider all aspects of dealer's activities and examine the record in detail before giving any credit on the shortcomings indicated by the survey team. This issues with the approval of the Commissioner, VAT. (G.C. Lohani) VATO (Policy)