Automation of tax procedures permits digital signatures and electronic records to govern processes, validating automated notices without personal signature. Government notification may make specified provisions of the Information Technology Act applicable to procedures under the Delhi Value Added Tax Act, enabling use of digital signatures, secure electronic records, attribution, acknowledgement and dispatch of electronic records, and related certificates to the extent feasible. Notices or communications prepared on automated data processing systems and properly served need not be personally signed by the Commissioner or subordinates, and lack of a personal signature does not by itself invalidate such notices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Automation of tax procedures permits digital signatures and electronic records to govern processes, validating automated notices without personal signature.
Government notification may make specified provisions of the Information Technology Act applicable to procedures under the Delhi Value Added Tax Act, enabling use of digital signatures, secure electronic records, attribution, acknowledgement and dispatch of electronic records, and related certificates to the extent feasible. Notices or communications prepared on automated data processing systems and properly served need not be personally signed by the Commissioner or subordinates, and lack of a personal signature does not by itself invalidate such notices.
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