Assessment of cases where the Enforcement Branch has made surveys u/s 32 and /or 33 of DVAT Act, 2004 - VAT - Delhi - 016

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI OFFICE OF THE COMMISSIONER, VALUE ADDED TAX DEPARTMENT OF TRADE AND TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI No. F.7(72)/POLICY-I/VAT/2007/3854-3866 Dated : 30/03/07 CIRCULAR NO. 16 OF 2007-08 Sub: Assessment of cases where the Enforcement Branch has made surveys u/s 32 and /or 33 of DVAT Act, 2004 The new software developed by M/s. CMC Ltd. Is being used since September 2006 wherein all the activities of the Department are being done through the system. One of the module in the said software is Dealer Assessment System(DAS) wherein it has been provided that all the default assessments u/s 32 and penalty assessments u/s 33 of DVAT Act, 2004 would be performed through the system and orders generated therefrom. 2. However, it has been observed that most of the Assessment Orders are being passed manually and not through the system. This tendency will nullify the efforts of the department to computerize all the activities and the dealers' profile would not be updated as post assessment activities like deposit of tax/penalty, objection, appeal etc. would also not take place through the system. This will also effect the computerized updation of the DCRs pertaining to VAT period which is automatically updated once all the modules of the software are used. 3. It is, therefore, directed that all the Assessing Authorities whether in the wards or in the branches, should pass default and penalty assessments orders through the computer system only. To enforce this procedure, the Assessing Authorities should follow the steps as mentioned below: (i) The Assessing Authorities of the Wards should endorse a hard copy of each and every assessment order passed to his/her Zonal DC. Zonal DC would, in turn, verify that all the assessment orders have been passed only through the system on a monthly basis. (ii) The Assessing Authorities posted in the branches like VAT Audit etc., should follow the same procedure except that the hard copies of all the assessment orders should be endorsed to their branch incharges i.e. Jcs/DCs who, in turn, would verify that such orders have been passed only through the system on a monthly basis. 4. In case the Zonal JC/DC or the branch incharge, as the case may be, discovers any deviation from the above procedure, he should immediately direct the concerned AA to pass the assessment order through the system also. The supervising officers should guide and direct their assessing authorities to make use of the system for all the other activities also. 5. This issues with the approval of Commissioner, VAT. (G.D. Grover) Value Added Tax Officer (Policy) No. F.6(42)/Policy-I/VAT/2007/3841-3853 Dated : 30/03/07 Copy for information and necessary action to:- 1. P.S. to Commissioner, Value Added Tax. 2. All Additional Commissioners. 3. All Zonal/Joint Commissioners. 4. Joint Commissioner (TPS). 5. Dy. Commissioner (Operations) 6. Dy. commissioner (Facility Management) 7. All VATOs/AVATOs/VATIs of all Wards of Operations. 8. All VATOs/AVATOs, Front Office 9. System Analyst, EDP Cell, with the request to place a copy of the Circular along with its enclosures on internet/web site of the department for wider circulation. 10. Operations Cell 11. President, Value Added Tax/Sales Tax Bar Association. 12. Assistant Director (R S), R S Branch, Department of Trade and Taxes 13. Guard File. (G.D. Grover) Value Added Tax Officer (Policy)