DELEGATION OF POWERS VESTED IN COMMISSIONER (VAT) - VAT - Delhi - F.6 (7)/DVAT/L&J/2013-14/781

DEPARTMENT OF TRADE AND TAXES LAW AND JUDICIAL BRANCH 2 nd FLOOR VYAPAR BHAWAN I.P. ESTATE: NEW DELHI F.6 (7)/DVAT/L J/2013-14/781 Dated:- 31/08/2016 ORDER SUBJECT: -DELEGATION OF POWERS VESTED IN COMMISSIONER (VAT) In partial modification of this office Order no. F.6 (7)/DVAT/L J/2013-14/748 dated 12.11.2013 , I, S.S. Yadav, Commissioner of Value Added Tax, Department of Trade Taxes, Government of NCT of Delhi, in exercise or the powers conferred by section 68 of the Delhi Value Added Tax (DVAT) Act, 2004 (Delhi Act 3 of 2005) read with Rule 48 of the Delhi Value Added Tax Rules, 2005 , do hereby enhance the powers to refund the tax, interest and penalty under Section 38 in the following manner. S. No. Section of the Act Description of Powers Designation of the Officer to whom power delegated 1 Section 38 of the DVAT, Act 2004 Refund up to ₹ 5 Lac to a person/dealer of the amount of Tax, interest and penalty, if any, paid by such person / dealer in excess of the amount due from him. All officers appointed under sub-section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of AVATO. 2 Section 38 of the DVAT, Act 2004 Where the amount of refund is above ₹ 5 Lac and up to ₹ 25 Lac, to a person/ dealer of the amount of Tax, interest and penalty, if any, paid by such person 'dealer in excess of the amount due from him. AVATO/VATO shall issue refund order after obtaining the prior approval of the Zonal incharge i.e Jt. Commissioner/ Additional Commissioner / Spl. commissioner of the Zone. 3 Section 38 of the DVAT, Act 2004 If the amount of refund is more than ₹ 25 Lac and up to Res. I Crore, to a person/ dealer of the amount of Tax, interest and penalty, if any, paid by such person /dealer in excess of the amount due from him AVATO/VATO shall issue refund order after obtaining the prior approval of the Special Commissioner (Refund). 4. Section 38 of the DVAT, Act 2004 Ir Ibe amount of refund is more than ₹ 1 Crore, to a person/ dealer of the amount Of Tax, interest and penalty, if any, paid by such person / dealer in excess of the amount due from him. A committee of Special commissioners-I, II, III with Special Commissioner-I, being the Chairman of the Committee However, rest of the contents of the order shall remain same. The order shall come into force with immediate effect. (S.S. YADAV) COMMISSIONER (VAT)