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TMI BlogDelegation of powers vested in Commissioner (VAT)X X X X Extracts X X X X X X X X Extracts X X X X ..... gated 1 9(5) All powers to reject the method adopted by a dealer and calculate the amount of tax credit. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 2 16A All powers to prescribe security, register a casual dealer, issuance of forms, to assess tax, to file returns and pay tax on daily basis and to release security of casual dealer as per provisions of the section All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004, not below the rank of Assistant Value Added Tax Officer. 3 19(2), (3) and (4) All powers to register an applicant/a person as registered dealer who intends to undertake activity which would make him a dealer, or to reject his application for reasons to be recorded in writing as per provision of the Section. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 4 21(2) All powers to amend a certificate of registration on an application or on his own motion All Officers appointed under subsection (2) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of tax, interest and penalty paid upto 2.5 lakhs All officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. However, where the amount of refund is above Rs. 2.5 Lacs and upto Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Jt. Commissioner / Additional Commissioner of the Zone and If the amount of refund is more than Rs.10 Lacs, the AVATO/VATO shall issue refund order after obtaining the prior approval of the Special Commissioner. 12 39 All powers to obtain a security or withhold the refund. All Officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Joint Commissioner 13 43 All powers to enforce payment and recovery of tax, interest penalty, composition money or other amount due except those under subsection (2) of the section 43 All Officers appointed under sub section (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 14 46 All powers of Special Mode of recovery. All Officers appointed under sub section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) to answer such questions and (iii) prepare and furnish such additional information. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 20 59(3) All powers to require a person referred to in subsection (2) to prepare and provide any documents, to verify the answers to any questions in the manners specified All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 21 59(4) All powers to retain, remove, take copies or extracts or cause copies or extracts to be made of the said records, books of account, registers, & documents without fee by the person in whose custody the records, books of account, registers & documents are held. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 22 60(1) All powers to inspect goods kept at any business premises by a dealer, transporter or operator of a warehouse at all reasonable times. All Officers appointed under subsection (2) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny documents related to the goods, seize the goods vehicles and any documents relating to goods vehicles and to prescribe security thereof. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 28 62 All powers to keep in custody any books of accounts, any other documents and release of the said records. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 29 63 All powers to issue receipt and obtain acknowledgement of the receipt to be given to the dealer, person present on his behalf of the goods or goods vehicle seized under the Act. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 30 63 All powers to issue/ serve notice in Form DVAT-29 to the person recorded as the owner of the goods requiring the person to redeem the property and to make written order for sale or disposal of any goods, goods vehicle or any other property, as per the requirement of Rule 41 of the DV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which enhances the amount of the tax or penalty or interest. All officers appointed under sub section (2) of section 66 of DVAT Act, 2004 who passed the order on objection, appeal or review of any assessment of reassessment made of order passed under the DVAT Act, 2004 or the DVAT Rules, 2005 made thereunder 36 86 All powers to impose penalty under this section. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 37 87 All powers to give effect to automatic mitigation and increase of penalty. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Assistant Value Added Tax Officer. 38 93 All powers to compound offence before initiation of proceedings for any offence punishable under section 89(4) of the Act or under any rule made under this Act. All Officers appointed under subsection (2) of section 66 of the Delhi Value Added Tax Act, 2004 not below the rank of Joint Commissioner. Note: It is clarified that power of the Commissioner (VAT) to lodge an FIR against a dealer for any of the offences under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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