Objection procedure under VAT Act: prescribed filing, pre deposit and time limits, with deemed allowance for Commissioner's non decision. Objections allow a person dissatisfied with an assessment, order or decision under the Delhi VAT Act to file a written objection to the Commissioner, with only one objection permitted and limitation to amended portions for amended assessments. Objections are subject to bars for non appealable orders and require payment of undisputed tax, interest or penalty; the Commissioner may also demand a reasonable pre deposit. Objections must be in the prescribed form, state detailed grounds, and be filed within two months (with limited extensions). The Commissioner examines records, may grant hearings, must ordinarily decide within three months (with specified extensions), and failure to decide as required results in deemed allowance.