Maintenance of Guard File - VAT - Delhi - 020

Maintenance of Guard File GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (POLICY-III BRANCH) BIKRI KAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002 Dated: 26.07.2005 CIRCULAR No. 20 OF 2005-06 All VATOs/AVATOs are hereby directed to maintain in their Ward / Operational Circle, the following guard files for every financial year:- 1. File for copies of all assessment orders. 2. File for objection and appellate orders received from departmental objection hearing authorities / Tribunal / Court; the order should be cross-referred with objection that has been received for ease of reconciliation at a later stage. 3. File containing copies of all circulars / notifications / orders etc. received from various branches of the HQ from time to time and from the Finance Department, Government of National Capital Territory of Delhi or Departments / Ministries of Government of India. It shall be the duty of all ZDC / ZJC to ensure that up to date guard files are prepared and maintained in every ward and once a month they are inspected. This issues with the prior approval of the Commissioner, Value Added Tax. Sd/- (S.R. MAHESHWARI) VALUE ADDED TAX OFFICER (POLICY-III) No.F.VAT/Policy-III/2005/936 Dated: 26.07.2005