Objections Rule 51 to 57

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..... st an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid 1 [ failing which the objection shall be deemed to have not been filed: ] 4 [PROVIDED also that the Commissioner may, after giving to the an opportunity of being heard, may direct the dealer to deposit an amount deemed reasonable, out of the amount under dispute, before such objection is entertained. ] Provided also that only one objection may be made by the person against any assessment, decision or order: Provided also that in the case of an objection to an amended assessment, order, or decision, an objection may be made only to the portion amended. 2 [Provided also tha .....

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..... ther document or information as may be relevant: Provided that where the person aggrieved, requests a hearing in person, the person shall be afforded an opportunity to be heard in person. (6) Where a person has requested a hearing under sub-section (5) of this section and the person fails to attend the hearing at the time and place stipulated, the Commissioner shall proceed and determine the objection in the absence of the person. (7) Within three months after the receipt of the objection, the Commissioner shall either - (a) accept the objection in whole or in part and take appropriate action to give effect to the acceptance (including the remission of any penalty assessed either in whole or in part .....

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..... of the Delhi Sales Tax Act, 1975 (43 of 1975), the dispute shall be disposed of within a period of 5 [ten] years from the date of the commencement of this Act. (11) Where the dispute referred to in sub-section (10) of this section has not been decided within the time required, the dispute shall be deemed to have been resolved in favour of the dealer. ************** Notes: 1. Inserted vide DVAT (Amendment) Act, 2005; Notification No. F.14(6).LA-2005/112, dated 28.03.2005 w.e.f. 01.04.2005. 2. Inserted vide DVAT (Second Amendment) Act, 2005; Notification No. No.F.14(29)/LA/2005/333, Dated 16.11.2005 . w.e.f. 16.11.2005. 3. Substituted vide Delhi Value Added Tax (Amendment) Act, 2009 [Notification n .....

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