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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Commissioner Empowered to Inspect and Retain Records Under Section 59 of Delhi VAT Act 2004 for Compliance</h1> Section 59 of the Delhi Value Added Tax Act, 2004, grants the Commissioner the authority to inspect records, books of accounts, registers, and other documents maintained by dealers, transporters, or warehouse operators. The Commissioner can require any dealer or associated person, including organizations and their officers, to produce documents, answer questions, and provide additional information deemed necessary for proper administration of the Act. The Commissioner may also require preparation and verification of documents and answers. Additionally, the Commissioner is authorized to retain, remove, or make copies of the records without incurring any fees.
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